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TMI Blog2021 (11) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... e passing of the adjudication order and prayed for amendment in the bill of entry as per the provisions of Section 149 of the Customs Act. The order of confiscation is bad. Accordingly, the confiscation and redemption fine are set aside. The penalty imposed under Section 112(a) is reduced to ₹ 1,000/- - Appeal allowed - decided in favor of appellant. - Customs Appeal No.51929 of 2019 (SM) - FINAL ORDER NO.51939/2021 - Dated:- 8-11-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri D.K. Nair, Consultant and Shri Shubham Tyagi, Advocate for the appellant. Shri Mahesh Bhardwaj, Authorised Representative for the respondent/Department. ORDER Heard the parties. 2. The issue in this appeal - whether for want of IE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and such code was finally issued by the office of DGFT on 09.01.2017 (11 days delay). The appellant had to file the bill of entry on arrival of goods on 02.01.2017 without the IEC code no., Ld. Commissioner (Appeals) observed that there is no fault of the appellant for late allotment and/or issue of IEC certificate. Further, in spite of furnishing IEC code before the proper officer of the Customs, vide order-in-original dated 18.01.2017, the Addl. Commissioner of Customs, only for the reason that the appellant had not mentioned the IEC in the bill of entry and observing that there is a breach of the provisions prescribed in para 2.05 of the Foreign Trade Policy, the goods were declared to be liable for confiscation and thus, confiscate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EC number is wholly attributable to the Government of India , Department of Foreign Trade, Ministry of Commerce. Accordingly, I further find that the appellant had produced the IEC code before the Addl. Commissioner of Customs/Adjudicating Authority, before passing of the adjudication order and prayed for amendment in the bill of entry as per the provisions of Section 149 of the Customs Act. 8. In this view of the matter, I hold that the order of confiscation is bad. Accordingly, the confiscation and redemption fine are set aside. The penalty imposed under Section 112(a) is reduced to ₹ 1,000/-. Thus, the appeal is allowed. The appellant is entitled to consequential benefits in accordance with law. [Operative part already pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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