Page 257 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] ZEROGRAVITY AESTHETICS LLP v. COMMISSIONER OF CUS. (NOIDA), DADRI 303

2020 (372) E.L.T. 303 (Tri. - All.)
IN THE CESTAT, REGIONAL BENCH, ALLAHABAD
[COURT NO. I]
Ms. Archana Wadhwa, Member (J) and Shri Anil G. Shakkarwar,
Member (T)
ZEROGRAVITY AESTHETICS LLP
Versus
COMMISSIONER OF CUS. (NOIDA), DADRI
Final Order No. C/A/70130-70131/2020-CU(DB), dated 4-2-2020 in Appeal
Nos. C/70246 & 70350/2019
Import of goods at port not authorised for such goods - Transshipment
to authorised port - Beauty and Make-up preparations imported via port not
authorised for import of such goods - Transshipment of imported goods to
ports where import of such goods allowed - Goods imported by assessee were
not banned goods - Confiscation of the same set aside along with redemption
fine and penalty - Department to allow transshipment of said goods from ICD,
Dadri to ICD, Tughlakabad or ICD, Patparganj suitable to Customs organiza-
tion at cost borne by importer - On transshipment, Customs Authorities to ex-
amine subject goods for clearance to home consumption - Sections 111, 112 and
125 of Customs Act, 1962. [para 6]
Appeals allowed
CASE CITED
Hindustan Steel Industries v. Commissioner — 2011 (272) E.L.T. 428 (Tribunal) — Referred ....... [Para 4]
REPRESENTED BY : Shri Kapil Vaish, Chartered Accountant, for the Ap-
pellant.
Shri B.K. Jain, Authorised Representative, for the Re-
spondent.
[Order per : Anil G. Shakkarwar, Member (T)]. - Above stated two ap-
peals are taken together for decision since the goods involved in both the appeals
are very goods and in respect of which two Orders-in-Original were passed. One
Order-in-Original is dated 23 August, 2018 and the other Order-in-Original is
dated 18 October, 2018.
2. Brief facts of the case are that the appellant on import filed self-
assessed Bill of Entry on 19 February, 2018 and declared the goods as Beauty &
Make-up preparations and classified the same under Customs Tariff Heading
No. 3304 99 90 and declared the value of the goods to be around Rs. 38 lakhs. The
said Bill of Entry was filed at ICD, Dadri. It appeared to Revenue that ICD, Dadri
was not the port authorized for import of the said goods. Therefore, proceedings
were initiated and through order dated 23 August, 2018 the goods were ordered
to be absolutely confiscated and penalty equal to the value of the goods was im-
posed. The appellant approached Hon’ble Allahabad High Court. Hon’ble Al-
lahabad High Court passed orders dated 10 September, 2018, 27 November, 2018
and 26 April, 2019 in Writ Tax Nos. 1217 of 2018, 1491 of 2018 and 1491 of 2018
respectively. In view of the directions contained in the said orders of Hon’ble
Allahabad High Court, the Original Authority passed Order-in-Original dated 18
EXCISE LAW TIMES  15th April 2020  273