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2002 (7) TMI 736

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..... As per the facts on record, the appellants imported 70 nos. of Heaters of Pre-form Mould. As per the Revenue, the said Heaters were found to be old and used/second hand and thus requiring a licence in terms of para 5.3 of Export Import Policy. Accordingly, the appellants were called upon as to why the same should not be confiscated and the penalty should not be imposed upon them. The appellan .....

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..... Representative appearing for the appellants and Shri A.K. Pandit, ld. JDR for the Revenue. 4. I find from the impugned order of the Additional Commissioner of Customs that he has observed that ..... In view of lack of clarity, I confiscate the goods but in view of the reasoned submissions made by the importer s representative during personal hearing, I take a reasonable view and give the import .....

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