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2015 (4) TMI 199 - AT - CustomsConfiscation of goods - Clearance of prohibited goods - Held that - The goods in question is made of Sea shell known as Troches Nilotius which is listed in schedule IV of Wildlife (P) Act 1972 and import of these shells is prohibited as per provisions of EXIM Policy. - No infirmity in the order as regards the confiscation of the goods. However, the valuation of the goods of ₹ 3,11,800/- and penalty imposed is ₹ 1 lakh which appears to be higher side. Considering the value of the goods and considering overall facts and circumstances of the case, I am of the view that the appellant deserves reduction in the penalty and therefore I reduce the penalty from ₹ 1 lakh to ₹ 50,000 - Decided partly in favour of assessee.
Issues:
Violation of import regulations regarding prohibited species of sea shells, confiscation of goods, imposition of penalty under Customs Act. Analysis: The appeal was filed against Order-in-Appeal No. 364/(Gr.V)/2012(JNCH)/IMP-310 by the Commissioner of Customs (Appeals), Mumbai-II, which upheld Order-in-Original no. 14950/2012 AM(I) dated 3/2/2012. The case involved the clearance of goods including shell buttons and milling machines imported from Dubai. Upon examination, it was found that 184 kg of shell buttons made of a prohibited species, "Troches Nilotius," were included in the shipment. The Wildlife Crime Control Bureau confirmed the prohibited nature of these shells and requested necessary action. The adjudication authority confiscated the buttons valued at Rs. 3,11,800 under Section 111(d) of the Customs Act, 1962, and imposed a penalty of Rs. 1 lakh under Section 112(a) of the same Act. The appellant did not appear during the proceedings but submitted a letter requesting a decision on merit. The Ld. Addl. Commissioner (A.R.) representing the Revenue reiterated the findings of the impugned order. The presiding judge, Ramesh Nair, carefully considered the submissions and records. The goods in question were identified as being made of the prohibited species "Troches Nilotius," listed in Schedule IV of the Wildlife (Protection) Act, 1972, making their importation illegal as per the EXIM Policy. The Ld. Commissioner (Appeals) upheld the original authority's decision based on the findings related to the prohibited species and the violation of import regulations. The judge found no infirmity in the order regarding the confiscation of the goods. However, considering the value of the confiscated goods and the overall circumstances of the case, the penalty of Rs. 1 lakh was deemed excessive. Therefore, the penalty was reduced to Rs. 50,000. The appeal was partly allowed on the grounds of reducing the penalty amount while upholding the confiscation of the goods due to the violation of import regulations concerning the prohibited species of sea shells.
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