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TMI Blog2016 (11) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... There is only restriction in Import Licensing Notes of Chapter 87 of import export policy 2004-2009, that importation of new vehicles shall be permitted only through specified Customs Port at Nhava Sheva, Kolkatta, Chennai, ICD-Tuglakhabad, Delhi Air Cargo and Mumbai Port Other conditions of import are also specified in the said Licensing notes. However, there is no prohibition on their importation. By any stretch of imagination, the word' restriction' cannot be equated or read as 'prohibition'. This being so, invocation of 111(d) is not in order, Possibly one or more of the situations attracting confiscation as listed out in 111(a) to (p) may well have been applicable to the facts of this case, but definitely not 111(d). In the event the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Tariff Heading 87041090 is a vehicle as defined by Section 2(28) of the Motor Vehicles Act, and thus the Appellant is required to fulfil the conditions set out in Motor Vehicles Rules, 1989 and the conditions as prescribed in Para 2 II of the Licensing Notes to Chapter 87. b) The Importers did not submit any evidence to claim that the dumpers had fulfilled all the above-mentioned conditions. c) Further Visakhapatnam port is not included in the list of notified ports for the import of new vehicles. d) The goods are liable to be confiscated under Section 11(d) of the Customs Act, 1962 as the import is contrary to the prohibition imposed by law in force, and thus liable to penalties under Section 112(a) of the customs Act, 1962. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the issue under analysis the relevant provision of Sections 111(d), 112 (a) and 125 of Customs Act, 1962 are reproduced as under: Section 111(d): Any goods which are imported or attempted to be imported or are brought within the Indian Customs waters for the purpose of being imported contrary to any prohibition imposed by or under this Act or any other law for the time being in force. Section 112 (a): Who in relation to any goods does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111 abates the doing or omission of such an act, or 125. Option to pay fine in lieu of confiscation (1) Whenever confiscation of any goods is authorised by this Act, the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated or read as 'prohibition'. This being so, invocation of 111(d) is not in order, Possibly one or more of the situations attracting confiscation as listed out in 111(a) to (p) may well have been applicable to the facts of this case, but definitely not 111(d). In the event the goods are not liable for confiscation under 111(d) and by implication the invocation of 112(a) and Section 125 are also not sustainable. We therefore have no hesitation in setting aside the impugned order to the extent of confiscation of the goods under Section 111(d), imposition of redemption fine under Section 125 and imposition of penalty under Section 112 (a) of the Act (ibid). 7. The appeal is allowed in above terms. (Operative part of this order w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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