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Issues:
Confiscation of electrical connection apparatus as consumer goods due to lack of specific import license. Analysis: The impugned order by the Commissioner (Appeals) confiscated the electrical connection apparatus, categorizing them as consumer goods that necessitated a specific import license, which the appellants failed to provide. The challenge against this order was based on the argument that the goods were not consumer items as they were imported in CKD condition and assembled in India, fitted with cables, modems, routers, and accessories for office use. The contention was that since the goods were not directly for human consumption, they should not be considered consumer goods. However, the definition of consumer goods under the IPC policy refers to items used to satisfy human needs, and in this case, the goods were complete items for office use, only assembled before sale. The Commissioner (Appeals) noted that the appellants' claimed treatments for Electro Magnetic Induction and Radio Magnetic Inductions lacked specificity. Consequently, it was held that the goods were rightfully confiscated. Additionally, the request to reduce the redemption fine was dismissed as the fine was deemed reasonable, being less than 10% of the goods' value of approximately 12 lakhs. In conclusion, the appeal was rejected, upholding the confiscation of the electrical connection apparatus as consumer goods due to the absence of a specific import license and the nature of the goods being considered complete items for office use, falling within the definition of consumer goods despite minor assembly processes. The decision emphasized the importance of adhering to licensing requirements and the specific usage criteria outlined in the IPC policy for determining the classification of goods as consumer items.
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