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TMI Blog1998 (2) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... s. [Order per : T.P. Nambiar, Member (J)]. - This is an appeal filed by the appellants against the orders passed by the Commissioner (Appeals) in Order No. 64/97, dated 25-7-1997. In terms of that Order, he confirmed the confiscation of the goods but reduced the redemption fine to Rs. 30 lacs. The facts of the case are that the lower authorities held that the goods under import were not el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and spectacle sides. But on the advice of the supplier, the appellant placed an order for entire lot of 7500 numbers packed in strong non-perforated zip lock. It was his contention that by no stretch of imagination, same can be treated as finished spectacle frames. The goods are only parts and have to be subject to substantial finishing operations before they can be marketed. The screws were put ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Notification No. 204/92, dated 19-5-1992 as what was imported are spectacles frames and not the parts. 6. The next question for consideration is whether the goods are liable to be re-exported. In this connection, the ld. Advocate drew our attention to the letter of the foreign supplier dated 20-9-1996 wherein they stated that they have only combined these two parts in order to see that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity stated that there was market enquiry. But no such market enquiry was made known to the appellants. Therefore, fixing the price of Rs. 800/- by the adjudicating authority and Rs. 600/- by the Commissioner (Appeals) for each frame on the basis market enquiry which was not intimated to the appellants is not sustainable. The appellants in this case have produced several invoices to show the price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of the case we are of the view that ends of justice will be met, if the redemption fine is reduced to Rs. 15,00,000/- (Rupees Fifteen lacs only) and we order accordingly. 10. In the facts and circumstances of the case, the penalty is reduced to Rs. 1.5 lakhs (Rupees One lac Fifty thousand only). 11. The appeal is otherwise dismissed but for the above reduction in the redemption fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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