2000 (6) TMI 348

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Member (T)]. The issue in this appeal relates to production of Special Import Licence in respect of Sound Cards and Internal Card Modems imported in June, 1996. 2. Shri O.P. Chowdhury, ld. adv. submits that that the Sound Cards are solely for use with the computer and hence classifiable under the CTA sub-heading 8473.30 and the Internal Card Modems are appropriately classifiable under CTA .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... parts of machine. In view thereof, importation of these goods require Special Import Licence which the appellant failed to produce before the Customs. 5. In view of the above, we are convinced that there is no ground to interfere with the order impugned. However, having regard to the facts and circumstances of the case, we reduce the redemption fine from Rs. 25,000/- to Rs. 10,000/- and penalty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X