9911796707
TMI Blog2014 (7) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... 145/2014 - Final Order No.53012/2014 - Dated:- 4-7-2014 - Mr. Manmohan Singh, Technical Member Appearance: Present for the Appellant: Shri Rajeev Tuli, Advocate Present for the Respondent: Shri Devender Singh, Jt. CDR PER: MANMOHAN SINGH The appellant have come in appeal against the Order-in-Original No. 03/KAM/COMMR/2014 dated 29.04.2014 Commissioner has passed order in de novo proceedings vide CESTAT Final Order No.50986/2014 dated 10.3.2014. CESTAT has remanded the matter to commissioner for fresh adjudication after examining the registration certificate produced by the importer. Commissioner in her order held that appellant were not able to produce the requisite registration for import of cosmetics under Drug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.11.2013 and 27.12.2013 addressed to the office of the Drugs Controller General of India for obtaining the requisite registration. Hence, I take a lenient view in the matter. Accordingly I pass the following order:- I order confiscation of the goods i.e. Cosmetics valued at ₹ 2084787/- covered vide Bill of Entry No. 4133838 dated 19.12.2013,under Section 111 (d) of Customs Act, 1962. However, I give an option to the party to redeem the same on payment of Redemption Fine of Rs. Three lakhs only under Section 125 of the Customs Act, 1962. I also impose a penalty of Rs. Two lakhs only on M/s KNS Trading Pvt. Ltd. under Section 112 of the Customs Act, 1962. Since the goods covered vide Bill of Entry No.9991979 dated 29.04.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement of registration w.e.f. 1.4.2013 but did not have the same at the time of clearance. Shri Gautam had admitted that past four consignments had also been cleared without Registration. He referred to the finding given by Commissioner that all the consignments had been imported prior to date of registration (29.1.2014) and were not covered by the said registration. He mentioned that Commissioner had taken a very lenient view in his de novo order. 5. Heard both the sides. 6. I have gone through the records, I find that the only issue for consideration before Commissioner was whether the cosmetics imported under Section 111 (d) of the Customs Act 1962 were liable for confiscation and consequently liable for imposition of redempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redeem the same on payment of Redemption Fine of ₹ 8 lakhs (Rs. Eight Lakhs only) under Section 125 of the Customs Act, 1962 and a penalty of ₹ 8 lakhs (Rs. Eight Lakhs only) under Section 125 of the Customs Act, 1962 and a penalty of ₹ 5 lakhs (Rs. Five lakhs only) on M/s KNS Trading Pvt. Ltd. under Section 112 of the Customs Act, 1962. A penalty of ₹ 30 lakhs (Rs. Thirty Lakhs only) was also imposed on M/s KNS Trading Pvt. Ltd. under Section 112 of the Customs Act, 1962. A penalty of ₹ 30 lakhs (Rs. Thirty Lakhs only) was also imposed on M/s KNS Trading Pvt. Ltd. under Section 112 of the Customs Act, 1962 for past imports covered under Bill of Entry No.9991979 dated 29.04.2013 Bill of Entry No.2344448 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s vide BE 4133838 dated 19.12.2013, BE No.9991979 dated 29.04.2013, BE No. 2344448 dated 06.06.2013, BE No.3224193 dated 10.9.2013 and BE No.3792810 dated 13.11.2013, which clearly shows that, all the above mentioned consignments have been imported prior to 29.01.2014 i.e. the actual date of obtaining the requisite Registration Certificate. Therefore, all the goods covered under the above mentioned bills of entry cannot be covered under the said Registration Certificate and the Certificate cannot cover previous imports. Therefore, all the cosmetic goods covered vide BE 4133838 dated 19.12.2013, BE No. 9991979 dated 29.04.2013, BE No.2344448 dated 06.06.2013, BE No.3224193 dated 10.09.2013 and BE No. 3792810 dated 13.11.2013 are liable for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
