1996 (6) TMI 138

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..... er (T)]. This appeal is directed against the Order-in-Appeal No. 3/Courier/DLH/95, dated 29-12-1995. Arguing for the appellant learned Advocate submits that the Company imported two pieces of gateway 2000 colour book, one piece of H P office jet printers and one piece of jesk jet of 560C and 35 pieces of flopies, through courier service. The Company Manager Shri Sat Pal had lived in USA for .....

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..... was not done with mala fide intention nor the goods imported were for commercial purpose. 2. Learned DR submits that items are in negative list and need import licence for importation and therefore, Commissioner was right in rejecting the appeal. The Commissioner had already allowed the redemption of goods on payment [of] redemption fine. 3. Considered. Collector s order holding that the goods .....

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