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2008 (8) TMI 311 - AT - CustomsImport of goods without valid import permit / licence from Central Insecticide Board and Registration Committee Goods Confiscated Redemption fine and penalties imposed For some part, earlier customs authorities allowed the clearance of goods on payment of fine and penalties - If that be the legal position, that the proper officer who has once exercised his power under Section 47 cannot retract and retrace his steps or review the position or alter or cancel the order earlier made, the so called subsequent cancellation of the endorsement by the proper officer by merely cancelling his signature in the Bill of Entry which contained the earlier order of Out of customs charge for that part confiscation, redemption fine and penalty set-aside, however on the other part, confiscation, redemption fine and penalty upheld but redemption fine reduced.
Issues Involved
1. Confiscation of 159.85 MTs of Boric Acid. 2. Confiscation of 5.450 MTs of Ceramic Frit - 444 Grade. 3. Confiscation of 60.150 MTs of Boric Acid. 4. Confiscation of 40 MTs of Boric Acid at Nhava Sheva Port. 5. Penalty imposed under Section 112(a) of the Customs Act, 1962, on the personnel and employee of the firm. Detailed Analysis Confiscation of 159.85 MTs of Boric Acid The Tribunal examined the confiscation of 159.85 MTs of Boric Acid imported in 12 consignments. It was undisputed that the bills of entry were filed under Chapter heading No. 3818 and were finally assessed by the authorities. The assessment under Section 47 of the Customs Act, 1962, was considered final, and no appeal or review was filed against it by the revenue. Citing the judgment of the Hon'ble High Court in the case of Best and Crompton Engineering, the Tribunal held that the confiscation under Section 111(d) of the Customs Act was unsustainable. Therefore, the confiscation order was set aside, and the appeal was allowed. Confiscation of 5.450 MTs of Ceramic Frit - 444 Grade The Tribunal noted that the Ceramic Frit - 444 Grade was manufactured from the Boric Acid cleared by the authorities. Since the confiscation of 159.85 MTs of Boric Acid was deemed incorrect, the confiscation of the finished goods was also found unsustainable. Consequently, the confiscation order was set aside, and the appeal was allowed. Confiscation of 60.150 MTs of Boric Acid The Tribunal found that 20.150 MTs of Boric Acid seized at the factory premises were part of the 12 consignments cleared earlier. Given that these consignments were assessed and cleared finally, the revenue could not allege that the balance stock was liable for confiscation. Hence, the confiscation of 20.150 MTs of Boric Acid was set aside. Confiscation of 40 MTs of Boric Acid at Nhava Sheva Port The Tribunal upheld the confiscation of 40 MTs of Boric Acid seized at Nhava Sheva Port, as the appellants did not produce the required import permit. However, the redemption fine imposed was considered excessive and was reduced from Rs. 4.00 lakhs to Rs. 1.00 lakh, and the penalty was reduced to Rs. 50,000. The confiscation was upheld with these modifications. Penalty under Section 112(a) of the Customs Act, 1962 The Tribunal found that the penalties imposed on the personnel and the employee of the firm under Section 112(a) were unwarranted. The appellants had cleared the consignments after filing all required documents, and no documents were withheld for the live consignment under confiscation. Therefore, the penalties imposed on individuals were set aside. Conclusion All appeals were disposed of in the above terms, with the operative part of the order pronounced in court after the conclusion of the hearing.
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