2003 (1) TMI 566

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndent. [Order per : Krishna Kumar, Member (J)]. Shri M.H. Patil, learned Advocate, appearing for the appellants submitted that the appellants have imported plastic parts in three consignments to be assembled. The said parts were to be used for packaging material of Surf Excel . The parts imported are Upper cover, Plastic handles and Lower parts. The said parts however do not fall within .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... thority has himself seen the sample of the impugned goods and has correctly held those to be consumer goods attracting import control restrictions under the exim policy as well as under the customs law. 3. After hearing rival submissions, perusal of case records and the case laws cited, we find that the Commissioner has passed a detailed speaking order taking into account various aspect of the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he impugned goods in question are consumer goods restricted for import on the basis of capability of the product for such use in view of the specific language used in Section 7(12) of the Exim policy. The Commissioner has also recorded that the goods in question including the quantity found in excess of the declaration were not available for confiscation and therefore, he has only imposed a penalt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X