Bhagwan Corporation Vs Commissioner of Customs (Delhi High Court)
Delhi High Court held that absolute confiscation as ordered is justifiable in view of import of Areca Nuts below Minimum Import Price condition. Accordingly, extraordinary jurisdiction under Article 226 of the Constitution not warranted and hence writ petition stands dismissed.
Facts- The petitioner imported two consignments of boiled betel nuts from Indonesia. The goods were declared as Boiled Betel Nuts and classified by the petitioner under Customs Tariff Heading 2106 90 30. However, the Department issued a Show Cause Notice proposing reclassification of the imported goods under CTH 0802 80 10 as areca nuts, confiscation of the goods u/s. 111(d) and 111(m) of the Customs Act, 1962, and imposition of penalty under Section 112(a)(i). Pursuant thereto, the Additional Commissioner of Customs, ICD Patparganj, passed OIO rejecting the petitioner’s declared classification under CTH 2106 90 30 and reclassified the goods under CTH 0802 80 10.
The Appellate Authority dismissed the appeal solely on the ground of limitation, without examining the merits of the case. Being aggrieved, the present petition is filed.
Conclusion- In the present case, the adjudicating authority has recorded detailed reasons for treating the goods as prohibited on account of MIP/CIF violation and deliberate misclassification, and for denying redemption. No case of perversity, lack of jurisdiction, or violation of natural justice is made out to warrant interference under Article 226.
