2011 (5) TMI 420

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..... import licence and subsequent to the import, the importer wants to produce the licence, held that the importers who are importing goods without licence and seek to validate the import by obtaining subsequent licence or licences cannot be allowed to take advantage of their own wrong - In view of this decision of the Hon ble High Court, find that the impugned order whereby the Commissioner (Appeals .....

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..... restricted goods and the present respondents at the time of import had not produced any special import licence and now at the appellate stage the respondents are prepared to get the SIL debited and hence the confiscation of the goods is not maintainable. 3. The contention of the Revenue is that the goods were imported in the year 1998 and the goods were restricted goods which requires special .....

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..... pite of this, in the present impugned order the Commissioner (Appeals) reclassified the goods under Chapter 95 of the Tariff which covers toys whereas the goods are tooth brush, wet nap, toilet seat etc. The contention is that the impugned order in respect of classification is also not sustainable. 5. We find that the Hon ble Bombay High Court in the case of Sophisticated Marbles Granite Ind .....

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