9911796707
TMI Blog1998 (7) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... re, that the appellants have imported `Star Aniseed under the Bill of Entry No. 177, dated 1-10-1992, having assessable value of Rs. 1,51,409/-. It can be used for making of ayurvedic/unani drugs, in which case the import of these have to be treated as crude drugs. They are also used as spices and have various uses. While importing appellant gave an end- use bond backed by 25% Bank Guarantee stating that Star Aniseed would be used for manufacturing of Ayurvedic/Unani drugs. Even after 11 months he failed to produce any evidence in that regard. On 13-8-1983 a Notice was issued, and asked to appear for personal hearing on 24-3-1993, and at the request of its Counsel was adjourned to 7-9-1993, and was ultimately held on 8-9-1993. He sought fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Perused the Exhibit `A to F as per the Index of the appeal memorandum and also appeal memorandum. They are carefully concerned. Arguments of both sides are also taken note while considering the case. Import of 235 bags (6815 kgs.) of Star Aniseed is involved. The appellant, admittedly has imported the above goods under Bill of Entry No. 177/1-10-1992 (IGM 1983/11) valued at Rs. 1,49,910/- C.I.F. per S.S. Vega, stating that it will be used for making Ayurvedic/Unani drugs, and gave end use bond backed by 25% guarantee, but has failed to produce evidence to that effect, as under took even till 8-9-1993 personal hearing, after notice was issued on 13-8-1993. Even now, the appellant has not produced the same. So from this, it is clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to consumer goods. So Para 156 of the Policy is not applicable to these cases as import is not as crude drug. The discussion and findings of the lower authorities is proper and correct. The appellant having committed breach of the condition as discussed above cannot take advantage of his own wrong, in challenging the confiscation. There is violation of the Policy condition as held by lower authorities. Having imported Star Aniseed with specific purpose, and failed to satisfy the condition undertaken and on the ground of heavy demurrage, got the goods released under bond, now the appellant cannot turn round and say that he is not liable for personal penalty, and the goods not liable for confis- cation. When the import of goods, held as cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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