9911796707
|
Home
Issues: Import of second-hand machinery in contravention of Customs Act and Foreign Trade Act, manipulation of Bill of Lading dates, confiscation of goods, imposition of fine and penalty.
Import of Second-Hand Machinery Contravening Customs Act and Foreign Trade Act: The appeal arose from an Order-in-Original confiscating second-hand machinery imported in contravention of Section 111(d) of the Customs Act, 1962, and Section 3(3) of the Foreign Trade (Development and Regulations) Act, 1992. The appellant was alleged to have manipulated the Bill of Lading dates to circumvent import restrictions on second-hand machinery effective from 1-4-99. The actual shipment dates differed significantly from those declared in the Bills of Lading, leading to the detention of the machinery for further investigation by the department. Confiscation and Imposition of Fine and Penalty: The Commissioner ordered the confiscation of the imported machinery and imposed a fine of Rs. 6.12 lakhs, with an additional penalty of Rs. 60,000 on the appellant-importer. The Commissioner based the decision on the provisions of the Export-Import Policy 1997-2002, which required a specific import license for second-hand machinery post 1-4-99. The Commissioner held that the manipulation of Bill of Lading dates was an attempt to evade import restrictions and rendered the goods liable for confiscation. The judgment cited previous cases to support the decision that penalty under Section 112 of the Customs Act was mandatory in such cases, irrespective of the importer's involvement in the manipulation. Judicial Analysis and Dismissal of Appeal: Upon appeal, the Tribunal upheld the Commissioner's order, noting the admission of manipulation by the steamer agent and the lack of evidence or cross-examination by the appellant to refute the allegations. The Tribunal found the contraventions proven, justifying the confiscation of the goods and the imposition of the penalty. The Tribunal rejected the plea for reduction of the fine and penalty, emphasizing the lack of evidence to support the appellant's claim of excessive fines. The Tribunal concluded that the quantum of the fine and penalty was justified based on the value of the imported goods, leading to the dismissal of the appeal. This detailed analysis of the judgment highlights the key issues of import contraventions, manipulation of documentation, confiscation, and imposition of fines and penalties under the relevant legal provisions, resulting in the dismissal of the appeal by the Tribunal.
|
