1996 (7) TMI 384

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..... ber, (T)]. By the order impugned in the appeal, it has been held that controller cards imported with Winchester Disc Drive fall under Appx. 2B of the Import Policy 1985-88 and therefore required a licence for its importation. 2. It is claimed in the appeal that the invoice description includes controller cards and that the goods were cleared under concessional rate of duty on the basis of .....

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..... s contention. The judgment cited by the appellant relates to imposition of penalty and is irrelevant to the facts of the present case, where penalty has not been imposed. Goods are therefore liable to confiscation. However, taking into account the fact that the appellant was an actual user, we reduce the fine from Rs. 43,000/- to Rs. 22,000/- (Rupees Twenty two thousand only). - - TaxTMI - TMI .....

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