9911796707
TMI Blog2008 (8) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... Natarja Trading Company, (NIC), Sivakasi imported a consignment of Barium Nitrate powder weighing 22.8 M.Ts and sought clearance under Bill of Entry No. 607436 dated 23-11-2007. The original authority sustained the confiscation under Section 111(d) of the Customs Act, 1962 (the Act). The consignment being hazardous chemical, no option was given for redeeming the goods under Section 125 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these rules, the concerned authority shall serve on him a notice (in the para referred to as an improvement notice ) requiring that person to remedy the contravention or, as the case may be, the matters occasioning it within such period as may be specified in the notice. Column 2 of Schedule 5 of the MS IHCR prescribed authorities such as the Chief Controller of Imports Export, Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce . 3. In the appeal filed by NIC, the appellants submit that as per the Rules, they had intimated the jurisdictional JDGFT, Madurai as stipulated in the Rules before the impugned order was passed. They assailed mainly the absolute confiscation of the consignment. The authorities could have treated the failure of the importer as a curable lapse instead of confiscating the consignment absolutely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. The MS IHCR also does not prohibit import of Barium Nitrate. In the circumstances, the absolute confiscation of the consignment does not appear appropriate. The department does not dispute that the appellants had intimated the JDGFT, Madurai about the import on 18-12-07 although after the import. The importer is reportedly yet to receive any communication from the JDGFT regarding measures to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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