9911796707
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Issues:
1. Validity of importation covered by entitlement certificates. 2. Confiscation and penalty imposed by the Collector. 3. Bona fide nature of the import and compliance with policy. Analysis: 1. The importer brought in two consignments of newsprint with accompanying Entitlement Certificates issued by the Registrar of Newspaper (RNI) for two Kannada newspapers. The Customs Department alleged the goods were imported without proper certificates, leading to a dispute. The Collector confiscated the goods but took a lenient view due to the presentation of certificates. The appellant argued the import was valid as it was covered by valid entitlement certificates issued post-shipment. The Department contended the import was not covered by a license. 2. The Collector held that the import was not valid as the certificates were issued after the goods arrived, and the appellant was appointed as a newsprint handling agent post-arrival. Despite this, the Collector showed leniency but still imposed a redemption fine and penalty. The appellant contended that even if there was a procedural failure, confiscation and penalties were unwarranted due to the bona fide nature of the import. 3. The certificates issued to the newspapers specified the entitlement of newsprint for the financial year and authorized a certain quantity for import. Although the certificates were issued after shipment, they allowed import within the licensing year starting from April 1, 1993. The appellant was authorized by one newspaper post-arrival, and the other authorization was undated but issued after import. The import was meant for the newspapers' consumption, and the Commissioner acknowledged the technical nature of the objection. The appellate judge found the situation deserving of leniency, setting aside the confiscation and penalties, suggesting a warning to the importer would suffice. The appeal was allowed with consequential relief.
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