9911796707
TMI Blog2000 (3) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... consignments of lamp/tubes - NCE electrical lamp, circular fluorescent tubes type FCL 32D and FCL 22D covered in the Bills of Entry vide Thoka No. 819 dated 10-3-1993 and LOG dated 7-4-1993 valued at Rs. 10,69,905/- and Rs. 10,56,288/- respectively. Clearance was sought for home consumption against EXIM Scrip No. A000739 dated 4-9-1991 valid for import of items covered under Appendices 3 and 5 Part A in terms of ITC Policy 1990-93. On examination goods were found to be consumer durables, appearing in the negative list of import as it was held that the provisions of ITC Policy 1992-97 were applicable. Goods were shipped on 21-1-1993 and 25-2-1993 as per bills of lading for bills of entry No. 819 dated 10-3-1993 and No. 499 dated 7-4-1993 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order as there is no cross-objection. Looking to the value of imported goods and illegal import redemption fine is to be enhanced. Respondent is absent and none appeared on his behalf in spite of notice. 3. Point for consideration whether impugned order deserves to be disturbed? My finding is in the negative. 4. Perused the impugned order, review order by the Board and appeal memorandum. The stand of the Respondent is that they intended to manufacture goods similar to imported goods. For test marketing, goods were imported. Certain inputs are required to be made to make the goods fully operational. They are not consumer goods in the condition in which they are imported. As per para 4 of ITC Policy anything done under the previous Polic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. Circular flows from Section 3(3) of Imports and Exports Act. It clarifies the contents of legislation. Central Government is empowered to do so. 12-12-1992 circular has same origin and parentage as the relevant Transitional provision in the policy has. It is not a mere Executive instruction. So the finding of Collector as to nature of goods imported and Exim Scrip is proper and correct. It is also not challenged. Confiscation is also admitted by silence of Respondent. 5. The main crux of the appeal is sufficiency of redemption fine and need for imposing penalty on respondent. The Collector has given specific reason for imposing redemption fine, and for not imposing penalty. Due to doubt about coverage of Policy, goods were ly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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