9911796707
TMI Blog2023 (12) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be ignored. The absence of authorization to import musk melon dried seeds draws the consequence of confiscation under section 111(d) of Customs Act, 1962. Instead of regularization, which is the aftermath of such confiscation and consequential fiscal restitution, the imported goods had been deemed as not fit for home consumption and, therefore, ordered to be re-exported. There are no reason to interfere with barring the entry of goods into the territory of India. It was on record that the amendment of the erstwhile policy on free import of the impugned goods was effected in April 2021 and the impugned goods had been shipped in the same year. It is quite possible that the appellant was in the dark about the changes in the policy an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.11.2021 and 6087682/01.11.2021 by which time the restriction on import, imposed vide notification no. 03/2015-20 dated 26th April 2021, by Directorate General of Foreign Trade (DGFT) under the empowerment of Foreign Trade (Development and Regulation) Act, 1992, had come into effect for initiation of proceedings for contravention of licensing conditions in Foreign Trade Policy leading to confiscation of goods under section 111(d) of Customs Act, 1962 and penalty under section 112 of Customs Act, 1962. 2. On the facts relating to non-production of authorization being uncontroverted, the first appellate authority determined that there was no reason to interfere with the detriment fastened on the appellant herein as precondition for resump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods into the territory of India. 5. It was on record that the amendment of the erstwhile policy on free import of the impugned goods was effected in April 2021 and the impugned goods had been shipped in the same year. It is quite possible that the appellant was in the dark about the changes in the policy and, considering that the goods have not been permitted for clearance for home consumption, it would be unjust to burden the goods with the detriments of redemption fine and imposition of penalty. 6. Accordingly, while holding the goods liable for confiscation under section 111(d) of Customs Act, 1962 and, as the same are directed to be re-exported but for which the central government would be saddled with possession of such proh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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