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Showing contexts for: explosive rules in M/S. E.I. Dupont India Pvt. Ltd vs Commissioner Of Customs(Import), ... on 23 December, 2014Matching Fragments
6. I find that the appellant had paid the fine and penalty, Therefore, there is no issue of any pre-deposit and I proceed to decide the case finally.
7. I have carefully gone through all the submissions made by the appellant and the case records. The issue involved in this case is whether the adjudication order imposing the fine and penalty is proper or not. I find that appellant by their own admission did not have the stipulated licence at the time of assessment/import which was a clear violation of provisions of Rule 29 of Explosive Rules, 1983, hence covered under Section 111(d) of Customs Act, 1962. Rule 29 of Explosive Rules, 1983 provides that No imported explosives shall be permitted to be landed by the Customs Collector except with the prior permission of the Chief Controller or the Controller duly authorized in this behalf who shall issue such permission if the explosive have satisfied the prescribed tests, analysis or examination and after making such other enquiries as considered necessary. Hence lower adjudicating authority was correct in penalizing the appellant and allowing only payment of Redemption fine as appellant had failed to furnish the requisite licence during the material time of landing of goods.
8. I find that the appellant did not have valid licence at the time of assessment/import/landing of the impugned goods which was a clear violation of provisions of Section 111(d) of Customs Act, 1962 read with Rule 29 of Explosive Rules, 1983. Therefore, the adjudicating authority was right in penalizing the appellant. Hence, I am inclined to find conformity with the order of original adjudicating authority in respect of imposition of R.F. and P.P and find no reason to set aside or revise the quantum of the same. In the instant case, licence was issued by the Chief Controller of Explosive in the name of Bond transfer importer M/s. Shravan Engineering Enterprises Pvt. Ltd. for the subject consignment, who has furnished the requisite licence and goods have been cleared by the concerned assessing group.