9911796707
TMI Blog2011 (3) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-6-2006 was filed. Thereafter, a case was made against the appellants that as per the DGFT Notice No. 17 (RE-2006)/2004-09, dated 2-6-2006, the import of vanaspati including bakery shortening and margarine under Indo Sri Lanka Free Trade Agreement was to be made only by NAFED. In pursuant to that Public Notice, the appellants were not entitled to import the impugned goods from Sri Lanka. Accordingly, the case was made out against the appellants. Thereafter, a Notification dated 24th July 2006 vide DGFT Notification No. 22 (RE-2006)/2004-09 was issued as a transition arrangement permitting importers other than NAFED to import vanaspati from Sri Lanka under Indo-Sri Lanka Free Trade Agreement in cases where Bill of Lading is dated 1st June 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the appellants, therefore, the impugned goods become restricted goods and were liable for confiscation. He further submitted that the adjudicating authority has given the benefit of Notification No. 26/2000-Cus., dated 1-3-2000 while assessing the duty liability but held that the goods were restricted goods. The Ld. Advocate pleaded this is not correct in view of the Notification No. 32-Cus., dated 11th Sept. 2006, as they were given the benefit of Notification 26/2000-Cus., dated 1-3-2000 for duty but were denied the benefit of DGFT Notification 32 dated 11-9-2006. Hence, the ld. Advocate pleads that the goods were not liable for confiscation and redemption fine, penalties are not imposable on the appellants. 4. On the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Falcon India was also scrutinised which also shows that the Invoice No. Exp/AFL/May/06 in the analysis report initially was 2-6-2006 whereas the date of invoice submitted by the importer later on was 30-5-2006. Statement of Shri Vikas Gupta, CHA was recorded under Section 108 of the Customs Act, 1962 wherein he inter alia stated that they had been doing the clearance of M/s. Agrotech Foods Ltd. 31, Sarojini Devi Road, Secunderabad for last six months and they had got cleared about 250 to 300 containers of vanaspati ghee of same party from Sri Lanka from this port; that Shri V.K. Gupta, Manager of M/s. Agrotech Food Ltd., incharge of Delhi office, used to give documents to him for clearance; that Shri V.K. Gupta sent the documents bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val) to Colombo was 5-6-2006 and E.T.D. (Expected Time of Departure) from Colombo was 5-6-2006/6-6-2006; that the vessel arrived at JNPT on 10-6-2006; that the date of the bill of lading was originally 5-6-2006 in IGM no. 14489 dated 7-6-2006 filed by shipping line which was amended as 1-6-2006 by them on the request of the importer, vide letter 29-6-2006; that the importer did not disclose all the facts related to this case; that they applied for amendment in Customs on the basis of the bill of lading No. CMB/NHA/260126 originally dated 5-6-2006 as amended 1-6-2006 by authorised agent of shipping line in Sri Lanka on the request of importer/supplier; that he is surrendering the copy original bill of lading CMB/NHA/260126 dated 5-6-2006 dul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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