2004 (5) TMI 465

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..... [Order per : Moheb Ali M., Member (T)]. The appellant imported a consignment declared as radio equipment (aircraft parts) valued at Rs. 1,09,39,029/- CIF and sought clearance of the same against Carnet No. US 39806106. The goods were meant for demonstration of functioning of various instruments in aeroplane cockpit during training sessions. The importer could not submit India Trade Promotio .....

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..... d re-export on payment of a fine of Rs. 11,00,000/-. He also imposed a penalty of Rs. 1,00,000/- on the importer. Hence this appeal. 2. Heard Both sides. 3. Both sides have argued on whether restricted goods when imported but not cleared by the Customs, can be confiscated. The appellant s argument is that the goods in this case are not liable for confiscation as they never have been cleared ou .....

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..... as follows. This provision exempts goods from application of Rules made under FTDR. Rule 3 (P) being goods imported temporarily imported first are used in fairs, exhibition or similar events specified in Schedule 1 of notification of the Government of India in the Ministry of Finance No. 157/90-Customs, dated 28-3-1990 against ATA Carnet under the customs convention of the ATA Carnets for temp .....

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