9911796707
TMI Blog2001 (8) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Gowri Shankar, Member (T)]. The appellant imported a consignment of parts of blinker lantern. The custom house issued notice to him proposing confiscation of the goods and penalty on the importer on the ground that they were consumer goods as defined in paragraph 156 of the relevant Import Policy, and their import required a specific licence. In the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng provided, they are not prohibited items in the negative list of imports. Basmati Paddy, brown rice was exempted. The negative list was in two parts. Part I specified prohibited items, which were not permitted to be imported. Part II is specified restricted items, which are described as consumer goods. These are permitted to be imported except against a licence on in accordance with public noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods instead of taking them to the SEEPZ. The explanation that the advocate for the appellant offers in justification is as result of the delay by the custom house in clearing the goods, the export order, for fulfilment of which the goods were required, was cancelled. In order to mitigate the losses to some extent the appellant sold the goods in the open market. There is some justification for this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to accept in principle the claim that the goods would be entitled to the benefit of Para 94 of the Policy. 5. However, we note that the appellant had made this claim in its letter dated 2-6-1995. Having regard to these factors while confirming the confiscation of the goods, we set aside the penalty imposed on the appellant and reduce the redemption fine from Rs. 5 lakhs to Rs. 2.5 lakhs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
