1990 (3) TMI 168 - AT - Customs

Summary

Issues:
1. Confiscation of photographic lenses under Customs Act.
2. Validity of the license produced by the appellants.
3. Interpretation of Import Policy regarding photographic lenses.
4. Consistency in clearance of similar goods by the Customs department.
5. Applicability of established practice in similar cases.
6. Decision on the appeal against the Order in Original.

Analysis:

1. The appellants contested the confiscation of photographic lenses valued at Rs. 1,94,865 under Section lll(d) of the Customs Act. The Additional Collector had ordered the confiscation and redemption of the goods on payment of a fine of Rs. 50,000.

2. The appellants imported the lenses against a license but were found to require a specific license under the Import Policy 85-88. A Show Cause Notice for confiscation was issued, leading to the dispute.

3. The appellants argued that the imported lenses did not fall under the restricted categories of the Import Policy and should be cleared under a general license. They also presented clarifications from the Directorate General of Technical Development (D.G.T.D.) supporting their position.

4. The Additional Collector rejected the appellants' contentions, stating that the license produced was not valid for the imported item. He relied on D.G.T.D.'s opinion that the lenses fell under a restricted category, contrary to the appellants' claims.

5. The appellants argued for consistency in clearance based on past practices and cited precedents to support their case. However, the Tribunal found insufficient evidence to establish a consistent practice for similar goods.

6. The Tribunal upheld the Additional Collector's decision, stating that the imported lenses fell under a restricted category of the Import Policy, requiring a specific license. The appeal was dismissed, noting the leniency shown by not imposing a personal penalty but only a fine.

This detailed analysis covers the issues raised in the judgment, including the interpretation of the Import Policy, validity of the license, consistency in clearance practices, and the final decision on the appeal against the Order in Original.