No violation of procedure under Foreign Trade Policy if goods imported for personal use against Bill of Entry without having IEC

Last updated: 05 December 2021

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The Customs, Excise & Services Tax Appellate Tribunal (CESTAT) has ruled that importing goods for personal use against a Bill of Entry does not require an Importer Exporter Code (IEC). Consequently, confiscation orders, redemption fines, and penalties imposed for importing personal goods without an IEC are invalid. The tribunal cited previous case law supporting the view that personal imports do not violate Foreign Trade Policy procedures.

Court :
CESTAT, Mumbai

Brief :
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Mumbai ("CESTAT") in the matter of Mr. Subodh Menon v. Commissioner of Customs, ACC Mumbai [Final Order No. A/87045/2021 dated November 03, 2021], held that under the provisions of Customs Act, 1962 ("the Customs Act") the order of confiscation with an option for redemption fine and penalty for importer not having Importer Exporter Code ("IEC") number is invalid as there is no violation of procedure under Foreign Trade Policy if goods imported for personal use against Bill of Entry without having IEC.

Citation :
Final Order No. A/87045/2021 dated November 03, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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