Commissioner of Customs (Port) Vs Rahul Agro Industries (CESTAT Kolkata)
CESTAT Kolkata taking a sympathetic view further reduced redemption fine and penalty on import of green peas due to extension of restriction. Redemption fine and penalty reduced to Rs. 25 Lakhs each.
Facts- The issue involved in the present Appeal is Importation of Green Peas and Yellow Peas. As per the import policy under chapter 7 of ITC (HS) 2017, schedule-1 (Import Policy) the import of Pigeon peas (Cajanus Cajan) / Toor dal till 05.08.2017 and moong dal/Urad dal till 21.08.2017 and Urad/Moong in split and other forms till 05.08.2017 was categorized as free.
Initially notification no. 19/2015 dated: 05.08.2017 revised the Import policy of items of chapter 7 of the ITC (HS) 2017, schedule-1 with respect to Pigeon peas/ Toor dal from free to restricted with annual (Fiscal year) quota of 2 lakhs MTs. Notification no.22/2015 dated: 21.08.2017 amended the Import policy of Beans of the species Vigna Mungo (L) Hepper (Moong Dal) from free to restricted with annual (Fiscal year) quota of 3 lakhs MTs. From implementation of notification no.22/2015-2020 dated: 21.08.2017 a Trade Notice No. 19/2017 dated: 25.10.2017 was issued.
Further Notification No.04/2015-2020 dated: 25.04.2018 was issued by which Yellow Peas under EXIM code 07131000 was revised from Free to Restricted for a period of three months only but subsequently extended till 31.12.2018, vide Notification 15/2015-2020 dated: 02.07.2018, notification 32/20152020 dated: 30.08.2018, Notification no. 37/2015- 2020 dated: 28.09.2018. Trade Notices No.06/2018 and 12/2018 both dated: 18.05.2018 and 19/2018-2019 dated: 05.07.2018 were also issued by DGFT setting out the procedure of registration of contracts and to the effect that only refiners and millers are allowed to import Peas and Pulses as per specified quota.
