AUROBINDO PHARMA LTD. Vs. COMMR. OF CUSTOMS, VISAKHAPATNAM

JUDGEMENT

(1.) THIS application for Rectification of Mistake (ROM) has been filed under Rule 41 of the CESTAT Rules against Final Order No. 1369 -1373/2006, dated 23 -8 -2006 in respect of Appeal No. C/316/2004 passed by this Bench.

(2.) SHRI Laxmi Narayan, learned Advocate, appeared on behalf of the applicant and Ms. Sudha Koka, for the Revenue.

(3.) THE appellants imported ACETONE and ISO PROPYL ALCOHOL vide into bond Bills of Entry Nos. 558 -577 both dated 17 -3 -2004 respectively and warehoused the goods. Their licensed service providers complied with the various provisions relating to safety, emergency plans and licences required for the physical handling of the products at the port of import. However, Revenue issued a Show Cause Notice dated 31 -3 -2004 alleging that the appellant had not followed the procedure as provided under Section 3(3) of the FT (D and R) Act, 1992 and therefore their imported goods are considered as prohibited goods under Section 11 of the Customs Act, 1962. The Adjudicating Authority confiscated the goods and imposed redemption fine of Rs. 7,36,894/ - and Rs. 3,68,447/ -. The applicants approached this Tribunal. The Tribunal in its Final Order No. 1373 dated 23 -8 -2006 upheld the confiscation of the goods and set aside the penalty.