1994 (8) TMI 134 - AT - Customs

Summary

Issues:
1. Condonation of delay in filing appeal.
2. Waiver of pre-deposit of penalty pending appeal.
3. Appeal against order of Collector of Customs.
4. Interpretation of policy regarding import of Ethyl Alcohol.
5. Classification of goods as consumer goods under restricted items.
6. Reduction in quantum of redemption fine and waiver of penalty.

Condonation of Delay:
The Tribunal considered a COD petition where the Division Bench of the Gujarat High Court had suggested liberal interpretation of "sufficient cause" for delay, citing a Supreme Court case. The appeal was filed within the time stipulated, leading to the Tribunal condoning the delay.

Waiver of Pre-deposit of Penalty:
The Tribunal granted waiver of pre-deposit of penalty pending appeal, as the appeal focused on reduction in fine and penalty, and the goods were still under detention.

Appeal Against Order of Collector:
The appeal was directed against the order of the Collector of Customs, Kandala, dated 20-9-1993, transferred to the Tribunal from the West Regional Bench.

Interpretation of Policy Regarding Import of Ethyl Alcohol:
The appellant imported Ethyl Alcohol in March 1993, facing confiscation and penalty for attempting clearance without a specific license under OGL. The appellant argued for clearance based on policy amendments and clarifications by CCI & E and previous clearances by other Customs authorities.

Classification of Goods as Consumer Goods:
The Tribunal analyzed the goods' classification under restricted items, concluding that the goods fell under the category of consumer goods based on the Chemical Examiner's report and Policy AM 1992-97, upholding confiscation under the Customs Act, 1962.

Reduction in Quantum of Redemption Fine and Waiver of Penalty:
The appellant sought reduction in fine and waiver of penalty due to delay in clearance, demurrage costs, and alleged bona fides in importation. The Tribunal, considering extenuating circumstances and the Collector's leniency observation, reduced the fine to Rs. 12,50,000 and penalty to Rs. 50,000, dismissing the appeal with this modification.