Redemption of prohibited goods in lieu of absolute confiscation granted as policy was amendment at shipment time

Nakshatra Impex Vs Commissioner of Customs (Port) (CESTAT Kolkata) CESTAT Kolkata granted redemption of prohibited goods as against absolute confiscation as importer was not aware about the amendment in policy and importantly policy was amended when the shipment was in process. Facts- Importers, imported Mosquito swatter/bat in three (3) consignments, stuffed in three containers at a declared unit price of USD 0.34 per piece which works out to Rs.25.41 per piece. The goods were shipped on 26.04.2021 against three (3) different Bills of Lading from China all dated: 26.04.2021. BOE were filed on...