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S.L.PEERAN, JEET RAM KAIT
Prudential Pharmaceuticals Ltd. – Appellant
Versus
Commissioner of Customs, Chennai – Respondent
Per Jeet Ram Kait :
This appeal arises from Order-in-Original No. 53/99-CAU. dated 26.7.99 passed by Commissioner of Customs, Custom House, Madras-1 in which the Commissioner has held that 9000 kgs. of Guaicol is liable for confiscation under Section 111 (o) of the Customs Act 1962 and as the same were not available for confiscation, he has imposed a fine of Rs. 2,10,000/-. This amount of Rs. 2,10,000/- was appropriated out of the paid amount of Rs. 13,29,073/- towards payment of duty and interest in terms of Condition - (ii) of Customs Notification No. 30/97 dated 1.4.97 as amended under Section 28 of the Customs Act 1962. The Commissioner has also imposed a penalty equal to the amount of duty (i.e. Rs. 13,29,073/-) on the importers under Section 114 (A) of the Customs Act 1962.
2. Ld. Counsel Shri T. Ramesh submits that this Guaicol was used in the manufacture of final product which has been cleared on payment of Central Excise Duty. He further submits that there is no evidence against them that this quantity was not used in the manufacture of final product. He therefore submits that the goods as such are not liable for confiscation and the imposition of fine of Rs. 2,10,000/-
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