9911796707
TMI Blog2016 (9) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh other Appellant CHA M/s. Swift Cleford Agency Pvt. Ltd. for export of 750 cartons of following Pharmaceutical drugs.: (i) Filol Capsules - 100000 packs (ii) Mezol -C Capsules - 100000 packs (iii) Alprazolam Tablets (1.0 mg) - 10000 packs (iv) Alprazolam Tablets (0.5 mg) - 10000 packs (v) Quard Cream - 25000 tubes, (vi) Methyl Prednisolone Injection - 42000 Inj.& (vii) Navidoxine Tablet 100000 sheets. The aforesaid goods valued Rs. 31,26,067/- and DEPB claim amount of Rs. 1,50,339/- meant for export to M/s. Haider Musa Mohamed Bassrah, Umm Qaser, Iraq. The consignments of said pharmaceutical drugs and medicines was carted in Customs area on 30.06.2008 by M/s. Swift Clefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m CBN, Gwalior; that due to communication gap with CHA and ignorance on the part of CHA, the goods were carted at CFS, Mulund without requisite NOC from CBN, Gwalior; that on 30/06/2008 the CHA informed them about statutory requirement; they anticipated that they will receive the NOC from CBN, Gwalior before expiry of check list of shipping bill but as they could not get the NOC within the time, they instructed the CHA to apply for 'Back to Town' of 18pkgs. Of Alprazolam Tablets; since the appellant could not obtain the NOC for the reason they could not get clearance from Iraq's counterpart Narcotic Dept. vide letter dt. 15.9.2009 requested Custom authority to allow export of part of the goods except 18 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maceutical (India) and penalty of Rs. 25,000/- (Rupees Twenty Five Thousand only) on the partner of M/s. Laborate Pharmaceutical (India) under Section 114AA of the Customs Act, 1962. (vi) I also imposed penalty of Rs. 50,000/- (Rupees Fifty Thousand only ) on M/s. Swift Cleford Agency Pvt. Ltd., (CHA No.11/836). (vii) I also impose penalty of Rs. 50,000/- (Rupees Fifty Thousand only) on the Director of M/s. Swift Cleford Agency Pvt. Ltd. (CHA No. 11/836)." Aggrieved by the aforesaid original order dated 21.05.2012, the appellants filed appeal before Commissioner (Appeals) which came to be rejected. Therefore the appellants are before me. 3. Shri J. Arther Prem, Ld. Consultant appearing on behalf of both the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to know about the requirement of NOC, informed the exporter. He submits that whether NOC for Alprazolam tablets is required was beyond their knowledge. He submits that there is no other discrepancy in the documents of export handled by CHA such as mis-declaration etc. Therefore the CHA is not liable for penalty. In support he placed reliance on following judgments: (i) Tirupur Container Terminals (P) Ltd. Vs. Commr. of Cus. Coimbatore 2006 (201) ELT 448 (Tri.-Chennai) (ii) D.S. Cargo Service Vs. Commissioner of Customs, New Delhi 2009 (247) E.L.T. 769 (Tri.-Del.). 4. Shri S.J. Sahu. Ld. Assistant Commissioner (A.R.) appearing for Revenue reiterates the findings of the impugned order. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permit for said Narcotic Drug without which, CBN can not issue NOC. It is established that the appellant attempted to export Narcotic drug without NOC, therefore the goods Alprazolam tablets 18 cartons were rightly confiscated. I therefore upheld the confiscation, denial of DEPB of Rs. 6,356/- and penalty of Rs. 50,000/- imposed under Section 114(i). However, as regard penalty of Rs. 25,000/- imposed under Section 114 AA, I am of the view that there is no mis-declaration on the part of appellant exporter either in respect of description of goods or value. It is a case of attempt of export of declared goods without obtaining NOC from CBN. Therefore penalty under Section 114 AA is not warranted. Therefore I drop the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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