9911796707
TMI Blog2005 (9) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... order, the Collector of Customs has inter alia held 15,664.50 bulk litres of goods described as "Undenatured Ethyl Alcohol (Malt Spirits plus or minus 59.3% Vol.)" imported by M/s. Finacord Chemicals Pvt. Ltd. and purchased by the appellants herein from whose premises the goods were seized are liable to confiscation under Section 111(d) and (m) of the Customs Act, 1962 appropriating a sum of Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand arising as a result of undervaluation. Therefore, the appellants arguments are confined to the issue as to whether the goods are liable to confiscation under Section 111(d). It is their case that the goods are not concentrates of Alcoholic beverages but at the most can only be considered as concentrates alcohol and therefore, they are not covered by Entry 31 of Appendix 2B of the Exim Poli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by Appendix 3A of the Policy, the import was held to be unauthorized and the goods liable to confiscation under Section 111(d) of the Customs Act. The Collector has dealt with the arguments of the importers that the goods in question are not considered as concentrates of alcoholic beverage and also noted that the invoice dated 13-12-91 from the suppliers in Scotland viz., M/s. Morrison Bowmore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... context of Import-Export Policy prior to 1990 when Serial No. 218 of Appendix 3A was amended to read "Denatured Ethyl Alcohol" and not "Ethyl Alcohol" both denatured as well as undenatured. Therefore, Bombay High Court's decision cited supra is not applicable to the present case, as we are concerned with the period after the amendment in 1990. Further, it is pertinent to note that the High Court h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and fine in lieu of confiscation. 5. In the result, following the ratio of the decision in the case of Finacord Chemicals Pvt. Ltd. - 2003 (157) E.L.T. 537, we uphold liability of the goods to confiscation under Section 111(d) of the Customs Act, 1962 and accordingly dismiss the appeal. However, since the duty demand has already been set aside in the case of M/s. Finacord Chemicals Pvt. Ltd. an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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