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TMI Blog2012 (5) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Pvt. Ltd. and ordered the release of the same on payment of Redemption fine of Rs. 25.00 Lakhs and penalties were also imposed. 3. The case of the Revenue is that newsprint falling under chapter Heading 48010090 of the Custom Tariff is a restricted item as per the import export policy. The import of newsprint is restricted and can be made subject to actual user condition by those who hold the Registration Certificate issued by the RNI, Ministry of Information and Broadcasting, New Delhi. The case of the Revenue is that appellant M/s. Paper Trade Industries Ltd. made import of newsprint under the license issued to Garermath, M/s. Chhapte Chhapte & M/s. Statesman India Ltd. As the appellants M/s. Paper Trade & Industries Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rint and acted as handling agent for newspaper for fulfillment of formalities that may be prescribed by the Govt., of India. The newspaper handling agent has to file half yearly statement in respect of the newspaper imported and their utilization to the Registrar of Newspaper of India. 7. The contention of appellant is that the appellants were duly appointed by the importer as newspaper handling agent and were duly authorized to facilitate the import. The appellant filed bills of entry and also opened LCs in the name of the actual importers and thereafter on payment of appropriate duty, received the newsprint and stored in their godown and the newspaper so imported was delivered to the actual users on their demand. It is also submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir name. The contention is that M/s. Statesman Ltd. received whole of the quantity which was imported in their name hence the penalty is not sustainable. 10. The contention of Revenue is that the newsprint was imported on the condition of actual user and by Paper Trade Industries. During investigation it was found that M/s. Paper Trade Industries Pvt. Ltd. was selling the newsprint to M/s. Express Publication and Rajasthan Patrika also. M/s. Paper Trade and Industries Pvt. Ltd. ordered the import of newsprint and thereafter shown to have sold to the other appellants of high sea sale and thereafter filed bill of entry in the name of the actual user i.e. other appellants and stored in their godown and were selling the newsprint at their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntity of 202.452 MTs were imported but during investigation it was found that nothing was delivered to M/s. Chhapte Chhapte. Similarly in the case of M/s. Garermath, the quantity delivered to M/s. Garermath is much less than the import made in their name. In these circumstances we find no infirmity in the impugned order whereby the adjudicating authority held that there is a violation of import export policy in respect of newsprint imported by the appellant. 15. In respect of the confiscation we find that only 158.724 MTs of newspaper valued at Rs. 4027256.00 was seized from the godown of M/s. Paper Trade and Industries Pvt. Ltd. hence the same is liable for confiscation. In respect of the other quantity of, newsprint which was not se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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