2025-VIL-2166-CESTAT-ALH-CU
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CUSTOMS CESTAT Cases

Customs – Sections 111 and 112(a) of Customs Act, 1962 – Import of restricted item – Order of confiscation – Sustainability – Department received intelligence to effect that Appellant No.1 had imported Ethephon, a restricted item, by mis-declaring same as Ethylene ripener – After investigation, department issued show cause notice proposing confiscation of restricted goods and imposition of penalty upon Appellants – Adjudicating authority confirmed proposals made in show cause notice – Commissioner (Appeals) upheld order passed by Adjudicating authority – Whether goods imported by Appellant are liable for confiscation under Section 111(d), (f) & (m) of the Act – HELD – Undisputedly, goods imported by Appellant and subsequently seized by Custom Authorities have been declared by Appellant as ethylene ripener, but imported goods contain an active ingredient, i.e ethephon, which is specified in Schedule to Insecticide Act and is thus covered by definition of insecticide as per Section 3(e) of the Act. Goods under importation have noticeable harmful effects on rats examined in research and it have harmful effect on humans also. Even if submissions of Appellant were to be accepted that imported goods are meant for uses other than insecticide, then also in terms of Notification No.106/2009-2014 issued by DGFT, goods could be imported against an import permit issued by Central Insecticide Board and Registration Committee (CIB & RC). It is an admitted fact that Appellants had never obtained any import permit from CIB & RC. As goods have been imported contrary to prescriptions as per Notification No.106/2009-2014, goods have been rightly held liable to confiscation under Section 111(d), (f) & (m) of the Act. Since goods have been held liable for confiscation, penalty imposed upon Appellants under Section 112(a) of the Act is justified. Order under challenge is affirmed – Appeals dismissed
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