9911796707
TMI Blog1992 (11) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... s is an appeal filed by the appellants against the order passed by the Collector of Customs, Calcutta in Order No. S33-VII-188/85A dated 19-12-1985 in terms of which he confiscated the goods worth Rs. 95,751.00 (Snap Fasteners) and allowed the appellants to redeem the same on payment of a redemption fine of Rs. 70,000.00. 2. The facts of the case are that the appellants imported a consignment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Consultant, Shri K.C. Lahiri stated that under Appx. 17, 0.1 Group, Snap Fasteners are mentioned at sub-item : xiii. They are mentioned in Column 4 of Group: 0.1 and 0.5 of Appx. 17 and there is no restriction in Item No. (a) sub-item : (xiii) mentioned above. Therefore, he contended that the condition that only 3% of the face value of a licence can be allowed for import of Zip/Snap Fas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order. 5. We have considered the submissions of both sides. It is seen that under Group: 0, Appx. 17, it is clearly mentioned that in the course of trimming and embellishment, the import shall not exceed 3% of the value of the licence and this is subject to a maximum of Rs. 50,000.00. The Snap Fasteners imported by the appellants are included in the category of trimmings and embellis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ap Fasteners shall not exceed 3% of the value of the licence and that will be subject to a maximum of Rs. 50,000.00. In that view of the matter, the import of the goods worth Rs. 95,751.00 are not in accordance with law and they are liable to be confiscated under Section 111(d) of the Customs Act, 1962. 6. But it was contended by the learned Consultant, Shri Lahiri that the redemption fine is on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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