M.B. IMPEX Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) By this Petition, the Petitioner is challenging the order dated 8.6.1989 passed by the Collector of Customs, being the order in original and also the Appellate order passed by the Customs Excise & Gold (Control) Appellate Tribunal dated 24.10.1989 [1990 (49) E.L.T. 213 (Tribunal)].

(2.) The Petitioner content's that in February, 1989, the Petitioner had imported a consignment of seeds of almonds (Non Parell Variety) from California, U.S.A. and had also filed the requisite bill of entry. The Petitioner had sought clearance of the said goods from R.E.P. licence and in the said licence, there was an endorsement for import of "seeds". The Petitioner's contention is that what is imported was "seeds" and not "almonds". The Collector of Customs by the aforesaid order dated 8.6.1989 came to the conclusion that the aforesaid imported goods were not admissible for import in terms of the replenishment licence produced by the Petitioner and accordingly passed an order of confiscation Under Sec. 111(d) of the Customs Act r/w Sec. 3 of the Imports & Exports (Control) Act, 1947. Apart from confiscating, the Collector to Customs also imposed a redemption fine of Rs. 18 lakhs and a penalty of Rs. 2 lakhs.

(3.) The Petitioner aggrieved by the aforesaid order of 8.6.1989, had approached The Customs Excise and Gold (Control) Appellate Tribunal and The Customs Excise and Gold (Control) Appellate Tribunal by it's order dated 24.10.1989 had concurred with the order of the Collector of the Customs on the issue that what was imported by the Petitioner could not come within the term "seeds" and had accordingly held that the import was without a valid licence and the same was liable to be confiscated. The Customs Excise & Gold (Control) Appellate Tribunal also did not find anything wrong in the exercise of the discretion by the Collector in imposing Rs. 18 lakhs as redemption fine, as the goods were valued at Rs. 18,30,560.00 with a profit margin of about hundred percent.