9911796707
TMI Blog2023 (12) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Patankar , Consultant for the appellant Shri Ram Kumar , Assistant Commissioner ( AR ) for the respondent ORDER PER : C J MATHEW These two appeals of M/s Din Dayal and Sons arise from separate orders [order-in-appeal no. 86 (Gr.I/IA)/2023(JNCH)/Appeals dated 1st February 2023 & order-in-appeal no. 87 (Gr.I/IA)/2023(JNCH)/Appeals dated 1st February 2023] of Commissioner of Customs (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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 resumption of title to the goods for re-export. 3. We have heard Learned Consultant for the appellant and Learned Authoris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larly palatable to the agricultural interests of the country. Accordingly, we find no reason to entertain the plea that the restriction should be ignored by us. 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 fisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the same are directed to be re-exported but for which the central government would be saddled with possession of such prohibited goods with no evidence of deliberate contravention of restriction, we deem it appropriate to set aside the redemption fine. Likewise, the penalty is also set aside. Consequently, the appellants are directed to re-export the goods forthwith after fulfilling the necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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