2008 (12) TMI 591

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..... er]. Heard both sides. Shri Sukhendu Bhattacharya, ld. Advocate appearing for the appellants states that the import of betel nuts through Petrapole was restricted by the Notification 49/RE/2006 dated 20-2-2007. However, he states that the said Notification was offered for sale only on 21-2-2007 as per the information given to the ld. Advocate by the Department of Publication under the Right .....

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..... ing paid the amount and remitted the same to the supplier, they had no control over the consignment, which was imported on 24-2-2007. He pleads that keeping in view the policy provision regarding transitional arrangements where irrevocable letter of credit has been opened before the effective date of change in the policy, the impugned goods should not have been confiscated and no penalty should ha .....

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