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TMI Blog2002 (1) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... 3500 boxes Plastic pins for tags and for the other goods i.e., 500 spray guns, 10 Pcs Cloth cutting machines, 500 boxes S.S. Pins, 1500 Doz. thread cutters, 525 boxes needles and 1 foot massager they did not produce any import licence. These items were considered to require an import licence and were liable to confiscation under Section 111D of the Customs Act, as they were considered to be consumer items in terms of Para 156A of EXIM Policy 1992-97 issued under Section 5 of Foreign Trade (D & R) Act, 1962. The Commissioner (Appeals) after hearing the party found as under : - "A perusal of the catalogues produced by importers reveals that the foods imported satisfy human needs without further processing. As they are in the nature of consumer goods, the goods can be imported under a valid import licence only. As no licence was produced, the goods are liable to confiscation as indicated above. Further, the importer is not an actual user but a trader. The importer is also liable to penal action under Section 112 of the Customs Act, 1962 as the goods are liable for confiscation under Section 111(d) of the Customs Act, 1962." And thereafter ordered the confiscation of the offending g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and not with regard to the user. He found that the appellants were not manufacturers engaged in the manufacture of garments but are only traders. As regards the foot massager, he found it to be not a medical equipment/instrument/apparatus and therefore it was not covered under Sl. No. 14 of Part (11) of Para 156A of the EXIM policy and agreed with the findings of the Additional Commissioner that the goods imported required a valid import licence. Since, it was not produced, they were liable for confiscation under Section 111(d). As regards fine, he held that the Additional Commissioner's imposition arrived to be correct while permitting the redemption of the goods. He found no justification to interfere with the same, finding it to be reasonable and appropriate. As regards penalty, he found that the imposition was absolutely justified as the goods were imported without a valid import licence and are liable to valid confiscation and penalty could be imposed under Section 112 and considering the value of the goods and gravity of the offence, he found it to be appropriate. 5. The appellants have produced a catalogue of the goods before us, at the time of hearing. They also pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orable performed detergents are fed into this gun for spraying. This helps immediate drying of garments and packing. However, this spray gun neither helps to wash the garments nor does it comply with any of the garment cleaning techniques used in the households. In short, in no way it satisfies the direct human need and consequently would fall outside the definition of 'consumable goods'. It satisfies an industrial need for preparing fabrics/garments before they are packed for market-ing. (2) CLOTH CUTTING MACHINE : The very description of this item itself would reveal its nature and function. It is stated to be having applications in as ideal for tailoring, drapery stores, scrap maker and other materials. It is no domestic use other than these industrial applications. This is being used for uniformly cutting a big lot of fabric at a time. The fabric has to be set in layers of minimum thickness of 3 mm and a maximum thickness of 12 mm to make use of this machine to cut them. This function cannot be construed as meeting the needs of human. (3) PINS, STAINLESS STEEL : These are round headed pins and used in fastening the shirts folds. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to the appellant Paras 22 and 23 of the EXIM Policy provides as under :- "22. Capital goods, raw materials, intermediates, components, consumables, spares, parts, accessories, instruments and other goods may be imported without any restriction except to the extent such imports are regulated by the Negative List of Imports or any other provision of this Policy or any other law for the time being in force. 23. Capital goods, raw materials, intermediates, components, consumables, spares, parts, accessories, instruments and other goods, which are importable without any restriction, may be imported by any person whether he is an Actual User or not. However, if such imports require a licence, the Actual User alone may import such goods unless the Actual User condition is specifically dispensed with by the licensing authority. In the case of consumer durables, their components, parts, spares and accessories, except those specifically listed in the Negative List of Imports, may be imported without a licence subject to Actual User condition." Therefore, the imports have to be interpreted along with this provision of policy. These paras do not restrict or place any Actual Us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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