Confiscation Set Aside Because Import Became Permissible Under Later DGFT Notification

N. Agrotech Foods Limited Vs Commissioner of Customs (CESTAT Delhi) The appeal concerns redemption fine and penalties imposed on the appellants for alleged violations of Sections 111(d) and 111(m) of the Customs Act, 1962. The dispute arose from the import of hydrogenated vegetable oil from Sri Lanka. The Bill of Lading for the consignment was dated 5 June 2006. Authorities alleged that, under DGFT Public Notice No. 17 dated 2 June 2006, import of vanaspati, bakery shortening, and margarine from Sri Lanka under the Indo–Sri Lanka Free Trade Agreement was restricted to NAFED, making the appel...