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TMI Blog2017 (3) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... posable. The said Beef Tallow was included in Appendix-8 of Import Policy 82 which resulted that import of 'Beef Tallow' was canalized can be imported through State Trading Corporation of India. The case in hand Beef Tallow was imported by the appellant directly. It is the case of the Revenue that the said import was not in consonance of law as shipment took place i.e. on 22nd November 1982. The adjudicating authority has confiscated the goods which were cleared under PD/ITC Bond with 25% bank guarantee, with an option to redeem the same on payment of redemption fine and also imposed the penalty on the appellant under Section 112(a) of the Customs Act, 1962. 3. Learned Counsel after taking us through the entire case and submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant in direct import of 'Beef Tallow'. It is his submission that the adjudicating authority has correctly ordered for the confiscation of the goods and has given a very appropriate order of imposition of redemption fine of Rs. 15,74,067/- and penalty of Rs. 5,00,000/-. 5. On careful consideration of the submissions made by both sides and perusal of the records, we find that the issue involved in this case is regarding confiscation of the goods 'Beef Tallow' and redemption fine in lieu of confiscation and the penalty imposed. 6. It is undisputed at the time of import, item Beef Tallow was to be canalized and needs to be imported through State Trading Corporation. The issue of direct import by the appellant is covered agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons had imported beef tallow and either sold it as Vanaspati or used it in its manufacture. The discovery was a shock to the country and there was public agitation. As a result of that commotion petitioners were served with show cause notice wherein it was alleged that the R.E.P. licences were not valid for import of beef tallow. For the entire policy period 1980-81 and at the time of declaration of Import Policy for 1981-82 beef tallow was not a canalised item but could be imported under O.G.L. The licence is governed by the Import Policy prevailing on the date of issue of the licence and as the beef tallow could be imported under O.G.L. at the time of issue of the licence, it is not open to the authorities to claim that its import cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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