(S.47 (1) Paraphrased with
comments / Supplement to Chapter 8 – CBEC Customs Manual, 2011)
s. 47(1): Prohibited goods & goods on which
duty ,if any, not paid - Cannot be granted clearance for home consumption.
·
Allied Acts to be enforced effectively to ensure a
level playing field for the indigenous industry and as consumer protection.
·
Wherever any provision of the allied acts is
contravened, such goods become prohibited goods. Prohibited goods cannot be
allowed clearance for home consumption [s.47 (1)]
·
The adjudicating officer may give an option to pay
fine in lieu of confiscation of such prohibited goods but still within the
rigours of s.47 (1).
·
Payment of fine and or penalty will not alter the
prohibited nature of the goods until the provision of the allied law is
complied with.
·
Hence the adjudicating authority may order
clearance for home consumption only after compliance of the allied law.
·
However re-export of the imported goods, as such,
may be permitted after redemption.
The Customs is the border controlling agency. But the
customs officers are not proper officers of the allied acts. No discretion
available for them to relax any provision of an allied Act or Rules or
procedures made thereunder.
