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TMI Blog2019 (6) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... TNAM-CUS [ 2016 (11) TMI 176 - CESTAT HYDERABAD] . Finally, the Tribunal took the view that since the goods were cleared after collecting duty on the basis of tariff value, it cannot be held that the goods are prohibited. Confiscation of the imported Betel Nuts is set aside - Redemption fine and penalty are also set aside - the duty paid as per tariff value is upheld - appeal disposed off. - Cus. Appeal No. 75665 of 2014 and Cus. Appeal No. 75666 of 2014 - FO/75458-75459/2019 - Dated:- 26-4-2019 - MR. P. K. CHOUDHARY, MEMBER (JUDICIAL) AND MR. V. PADMANABHAN, MEMBER (TECHNICAL) APPERANCE : Shri B. N. Chattopadhyay, Ld. Advocate for the Appellant Shri S. K. Naskar, A. C. (A. R.) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of Customs Duty at the Tariff Value fixed as above. These orders are challenged in the present appeals before the Tribunal. 4. With the above background, we heard Shri B. N. Chattopadhyay, Ld. Consultant for both the Appeals. Revenue is represented by Shri S. K. Naskar, Ld. DR. 5. The ld. Consultant submitted that he is not agitating against the portion of the Order directing payment of duty at the Tariff Value fixed by the CBEC. However, he submitted that the goods are not prohibited goods and will not be liable for confiscation as ordered by the Adjudicating Authority. He submitted that the Kolkata Bench of the Tribunal has decided the issue in the earlier appeal vide Final Order No. MO/75413- 75414/FO/78114-7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, Kolkata, 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 Section 111(d) is not in order. Possibly one or more of the situations attracting confiscation as listed out in Section 111(a) to (p) may well have been applicable to the facts of this case, but definitely not Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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