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2018 (5) TMI 1970

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..... argued that vide their letter dated 16-11-2011, they have only applied for permission for re-export but did not waive the issue of show cause notice and PH. But the fact remains that the appellant was aware of the fact that the imported consignment has not been cleared by Plant Quarantine authorities. Consequently, the non-issuance of an explicit show cause notice cannot be held to be a serious v .....

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..... The appellant imported 1000 kgs. of goods declared as Mari Gold Seeds and filed bill of entry No. 5094150, dated 3-11-2011. The goods were accompanied by two Psyto Sanitary Certificates both dated 25-10-2011 from Port of Export in China certifying that the goods imported were free from Quarantine Weed Seeds. However, when the goods were examined by the Plant Quarantine authorities at the Port .....

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..... mport into India) Order, 2003; and (ii) The appellant vide their letter dated 16-11-2011 had requested for re-export of the imported seeds to China. The adjudicating authority has referred to the same letter but has presumed that the appellant had waived the issue of show cause notice and PH and ordered confiscation in violation of the principles of natural justice. 2. The grounds of appe .....

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..... e adjudicating authority in ordering confiscation of the goods and the same is upheld. 4. The appellant has argued that vide their letter dated 16-11-2011, they have only applied for permission for re-export but did not waive the issue of show cause notice and PH. But the fact remains that the appellant was aware of the fact that the imported consignment has not been cleared by Plant Quarantine .....

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