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TMI Blog2012 (8) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... oute other than sea port/ airport or Inland Container Depot or through a Land Custom Station - special order / permission of the commissioner - held that:- Any goods reaching through different channel not known to customs authorities or that reaches India through different channel not permitted by the notification that calls for imposition of duty. Both sides agreed that the goods are not prohibit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/-. According to appellant, it made application for grant of importation of the goods through Amritsar by rail cargo. Such application was rejected. The notification requirement being procedural, appellant should not be denied of the benefit of the notification. Against appeal of the revenue, it was submitted by the learned Counsel that when the duty has been collected confiscation of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Container Depot or through a Land Custom Station specified in para 4 of the notification. When such a relaxation proviso was in the notification, the appellant failed to exercise its right before the goods reached in India. There is no scope to read the proviso as a directory but the language employed therein read with the scheme of the exemption makes the proviso mandatory. Although, prior or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rohibited goods being permitted by DFRC scheme. Amritsar is notified land custom station. Therefore, order of the learned appellant authority does not suffer from legal infirmity and does not call for interference except waiver of penalty imposed on the appellant.
6. Appeals of the assesses are partly allowed and Revenue appeal dismissed.
(Dictated and pronounced in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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