Biswanath Somadder, J. - (1.) This writ petition has been taken out by an importer challenging an order of adjudication passed on 27th March, 2015 by the Deputy Commissioner of Customs, Group-I, Customs House, Kolkata. By the said order, the subject goods were confiscated under section 111(m) of the Customs Act, 1962. A penalty of Rs.25,000/- was imposed under section 112(a)(ii) of the Customs Act, 1962. An option to redeem the confiscated goods upon payment of a redemption fine of Rs.1 lac was allowed under section 125 of the Customs Act, 1962. Finally, the imported goods were directed to be reclassified and duty, fine, penalty was directed to be paid by the importer before clearance of goods.
(2.) It is noticed from the records that the writ petitioner had filed a Bill of Entry for home consumption dated 23rd December, 2014 for clearance of goods which was declared as "Lime Stone Powder" (not intended for medical use). The quantity of goods was 50 metric tone and the country of origin was declared as Vietnam. The importer claimed classification under Customs Tariff Heading 25210090. The importer claimed exemption from payment of basic customs duty relying on a notification bearing no. 46/2011-Cus, Sl. No. 192(1). Such exemption is available to specified goods when imported from specified country.
(3.) Samples were drawn from the goods imported by the writ petitioner and sent for testing at the Chemical Laboratory at the Customs House, Kolkata, after the goods were initially examined on original examination basis. The test report revealed that the samples have the "characteristic of precipitated Calcium Carbonate. It is other than Calcium Carbonate (Natural)". The Joint Director of the Chemical Laboratory at Customs House, Kolkata, vide his report dated 27th February, 2015 made certain further observations which may not be relevant for the purpose of deciding the issue for which the writ petitioner has approached this Court.;