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TMI Blog2010 (12) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... y such proposition, the Commissioner (Appeals) was correct in coming to the conclusion that there is no contravention of Section 111(d) of the Customs Act, 1962. The appeal filed by the Revenue is rejected. - C/89/2009 - 104/2011, - Dated:- 27-12-2010 - Shri M.V. Ravindran, J. Shri K.S. Chandrasekar, JDR, for the Appellant. Shri K.S. Ramesh, Consultant, for the Respondent. [Order]. This is an appeal filed by the Revenue against the Order-in-Appeal No. 53/2008(H-II)[D]-Cus., dated. 31-10-2008. 2. The ld. DR for the Department would submit that the respondents herein had imported goods and filed Bill of Entry. At the time of filing the B/E, they did not have any valid Importer-Exporter Code (IEC) Number allotted by DGF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Trade Policy, which would indicate that no export or import shall be made by any person without an Importer-Exporter Code (IEC) number unless specifically exempted. It is the submission that for an assessee to import or export any goods, irrespective of their description, if imported or exported without possessing an IEC, would render the said goods as prohibited, which would render the goods liable for confiscation as per the provisions of Section 111(d) of the Customs Act, 1962 and provisions of Section 112 and provisions of Section 125 of the Customs Act are attracted. They would rely upon the judgment of Nazir-ur-Rahman v. CC, Mumbai [2004 (174) E.L.T. 493 (Tri.-Mumbai)] and the judgment of the Hon ble Supreme Court in the case of Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Commissioner (Appeals) by recording the following findings :- I have gone through the case records. The impugned order is totally bereft of the details of the goods imported. In the absence of such details, it is next to impossible to say whether contravention of Sec. 111(d) can be alleged as sought for by the reviewing authority. In this context, it may be pertinent to reproduce the definition of prohibited goods as per Section 2(33) of the Customs Act, which reads as follows : (33) prohibited goods means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be preceded by issuance of show-cause notice. If it is the case of the Revenue that the goods imported by the respondents herein were prohibited goods due to non-availability of IEC number and would in turn be liable for confiscation under Section 111(d) of the Customs Act, 1962, Revenue should have issued a show-cause notice under Section 124 of the Customs Act, 1962 proposing to confiscate the goods and for consequent actions like redemption fine and/or for imposition of penalty. In the absence of any such proposition, the learned Commissioner (Appeals) was correct in coming to the conclusion that there is no contravention of Section 111(d) of the Customs Act, 1962 (that also in an appeal preferred before him). The impugned orders ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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