9911796707
TMI Blog2003 (9) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Shri B. Chandra, DR, for the Respondent. [Order]. - The common question for consideration in this appeal is whether the goods described as "tube assembly" imported by the appellant would be cleared without a production of import licence. In the orders impugned in these appeals, the Commissioner (Appeals) has confirmed the finding of the Dy./Asstt. Commissioner that goods being consumer goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication issued by the licensing authority. That the circular came to the notice of the appellants late may at most be a factor to find leniency but does not offer a defence to the charge of unlawful import. The fine for redemption of 1.60 lakhs of consignment valued at Rs. 3 lakhs does not in my view call for reduction particularly when the goods were to be sold by the appellant. However, in my vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have a nozzle attached to them for applying the sealant that they contained. It is difficult to see what human needs the empty bottles with such a closure would fulfil. 4. I am therefore of the view that these consignments could not have been held to be to have been unauthorisedly imported for the reason that it was consumer goods. 5. Appeal C/50/98 allowed. Appeal C/49/98 allowed in p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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