9911796707
TMI Blog2021 (10) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... aced on record - The revenue therefore could not have proceeded without carrying out this exercise since it is the direction of Hon ble High court. Strangely and without placing anything on record, the Order-in-Original has proceeded to confiscate and offer redemption fine only for the reasons that the appellant had violated the port restriction. Port restrictions would apply if the cargo imported is per se insecticide. Levy of penalty u/s 112(a) of Customs Act - HELD THAT:- Penalty under Section 112(a) could be fastened only if the facts point out to the possible commission or omission as described therein, but when there is miserable failure in considering/examining as what was actually imported, to jump the gun alleging port restric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned advocate for the appellant and Shri K.B. Nanaiah, Assistant Commissioner, learned AR for the Revenue and perused the documents placed on record. I have also gone through the decisions / orders relied upon during the course of arguments. 4. The appellant has all along claimed that the goods imported was not an insecticide per se, but is used in the manufacture of insecticide, for which the appellant had already obtained registration under the relevant ministry. Further, the appellant has also claimed that agreement was entered into with its overseas supplier on 01/02/2018, the goods were thereafter exported under Bill of Lading dt. 11/02/2018. Bill of Entry on arrival of the said goods was filed on 06/03/2018 for the clearance, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be considered in a proceedings of this nature, I deem it appropriate to recall the judgment so as to dispose of the writ petition directing the competent authority under the Customs Act to complete the adjudication in respect of the cargo, so that the issue now raised also could be raised by the petitioner in the said adjudication process. Ordered accordingly. 7. There is a Bill of Entry wherein the goods is described, there are other documents like contract with foreign supplier, Bill of Lading, etc. which when examined/considered, could throw light in deciding what was imported, but nothing is placed on record. Strangely, the lower authorities have, without adhering to the directions of Hon ble High court in the appellant s ow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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