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TMI Blog2017 (7) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... s only are imported. When the goods are admittedly manufactured by the empanelled manufacturer, the fact that the same have come through the distributor will not make much difference, in as much as the Insecticide Board itself could have allowed such import through the distributor. The commercial invoice, Bill of lading as also the Bill of entry clearly indicate that the goods have been manufactured and exported by M/s. Liyang Chemical Factory only and it may be for the business reasons that the documentation have been routed through the distributor. It can be safely concluded that there is no contravention of the registration certificate and even if it is there, it is too technical to be taken note of so as to penalize the assessee. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s; that the commercial invoices clearly establish that the goods were consigned by the manufacturer through their authorized distributor and as such there has been substantial compliance of the registration of the certificate issued by the Central Insecticides Board. 2.2. The adjudicating authority did not agree with the above contention of the appellant and confiscated the goods with the permission to re-export the same on payment of redemption fine of ₹ 15,00,000/-. In addition, a penalty of ₹ 5,00,000/- was imposed upon the appellant under Section 112 (a) of the Customs Act, 1962. On appeal against the said order; the Commissioner (Appeals) upheld the same. Hence the present appeal. 3.1 After hearing both the sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the manufacturer through its authorized distributor, they could have applied for incorporation of the distributors name in the registration certificate and the same would have been done by Central Insecticide Board. As such, it is only a technical breach, if at all, not justifying the imposition of redemption fine and penalty. 3.2 Ld. Advocate, Shri Hari Radhakrishnan, appearing for the appellant further submitted that in as much as goods were losing its shelf life they have already re-exported the same. The Tribunal in number of decisions has held while allowing re-export of goods, redemption fine should not be imposed. For the similar reason, the penalty imposition is not justified as it is only a technical venial breach of legal pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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