1984 (10) TMI 213

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..... aple pins of the c.i.f. value of ₹ 1,13,389 and presented several import licences, for clearance of the goods. On objection being raised by the Customs Authorities, they withdrew the licences and presented certain other licences. Finally, the licences presented were held as not valid to cover the import and the Collector, after holding adjudication proceedings, confiscated the goods under Section III(d) of the Customs Act, 1962 read with Section 3 of the Imports and Exports (Control) Act, 1947. However, he allowed the appellants an option under Section 125 of the Customs Act to redeem the goods on payment of a fine of ₹ 1,50,000 which the appellants availed of. The appeal against the Collector s order was rejected by the Central .....

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..... the Imports (Control) Order. Heading 73.31 of the Customs Tariff Schedule reads thus- Nails, Tracks, Staples, Hook-nails, corrugated Nails, Spiked Cramps, Studs, Spikes and Drawing Pins, of Iron or Steel, whether or not with heads of other materials, but not including such articles with heads of copper. Heading 83.01/15 reads thus - Miscellaneous articles of base Metal. (1) * * * (2) * * * Fittings for loose leaf binders, for files or for stationery books; letter clips, staples, indexing tags and similar stationery goods. (3) * * * Similarly, headings 73.31 of the Import Control Schedule and 83.05 reads as follows :- Head .....

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..... l force. 7. We have carefully considered the submissions of both sides. We could observe in the first place that the appellants statement is self-contradictory and lacks consistence. If the subject staples are packing materials (though they also say these are stationery staples), then, they should, one would expect, have protested against the assessment of the goods under heading 83.01/15 as stationery staples seeing that the duty rate under this heading is much higher than under the heading appropriate for packing material: 73.31 Max Brand Staples No. 10 are well known stationery staples. In fact, the memorandum of appeal proceeds on the footing that the goods are stationery staples and not iron mongery staples i.e. packing staples. .....

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