1997 (12) TMI 372

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..... [Order per : J.H. Joglekar, Member (T)]. The appellants imported Polyrome Bonificateur (Essential Oils) and claimed classification under Heading 3301.19. They sought clearance of the goods under OGL in terms of Para-22 of the Export and Import Policy. The invoice indicated classification under HSN Code No. 3302.10 which corresponded with Sub-heading 3302.90 of the ITC. Since the goods were .....

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..... rs under the bona fide belief that the goods were classifiable under Heading 33.01 and they were eligible for clearance under OGL. His further claim was that the importers being actual users there was no reason for prescribing from high redemption fine. 2. We have heard Shri R.S. Sangia, learned Departmental Representative for the Revenue. 3. We have carefully considered the facts of the case .....

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..... of penalty. We have, however, considered carefully the plea of the learned Advocate that the importers were actual users and on this count a high quantum of fine was not warranted. We find this sentiment reflected in three judgments of this Tribunal namely; 1. Radio Vision Company v. C.C. Bombay. - 1996 (87) E.L.T. 669 (Tribunal) 2. Indian Communications Network Ltd. v. Collector of Customs, N .....

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