2007 (1) TMI 329 - AT - Customs

Summary

Issues:
1. Appeal against order confiscating imported goods without a license.
2. Determination of whether imported items were sold as part of a complete Direct Reception Set (DRS) or individually.
3. Compliance with actual user condition for free import of goods without a license.
4. Lack of representation by the appellants during the proceedings.

Analysis:
1. The appeal was filed against an order confiscating Satellite Receivers and Low Noise Blocks (LNB) imported without a license as they were in the Negative List of Imports. The original authority confiscated the items under Section 111 of the Customs Act. The Commissioner (Appeals) upheld the decision, leading to the appeal.

2. The case was remanded to determine if the imported items were sold as part of a complete DRS or individually. The Commissioner (Appeals) found that the goods were sold individually based on invoices provided by the party. The appellants failed to establish that the items were used in manufacturing DRS as required by the actual user condition.

3. The appellants claimed to be manufacturers of DRS but could not prove that the imported items were used in manufacturing the complete set. The Department of Electronics provided a list of components required for DRS, including the imported items. However, the party only presented invoices showing the sale of individual items, not the complete set.

4. Despite notice, the appellants did not provide representation or request an adjournment during the proceedings. The Tribunal proceeded with the appeal due to the lack of response. Consequently, the impugned order was upheld, and the appeal was dismissed for non-compliance with the actual user condition and failure to prove the items were part of a complete DRS.