9911796707
TMI Blog1999 (1) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, the applicant has pleaded for setting aside the order of confiscation, revaluation of goods as per quotation, grant of exemption to the computer software, waiver of redemption fine and penalty. 4.During the course of personal hearing, the learned Consultant stated the following :- (a) that the applicant is engaged in import and export trade having Code number since 1989-93; (b) that he imported some samples of computer software from a Singapore firm and declared those at the red channel; (c) that the value of the software shall not be more than Rs. 35,000/-; (d) that he produced one Microsoft Company's printed price-list showing dealers price in India, and claimed that it is less than the valuation adopted; (It was obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout any licence. As per Chapter Heading 9803.00, all dutiable articles imported by a passenger or a member of a crew in his baggage has to pay the prescribed duty. The definition of 'dutiable goods' in sub-section (14) of Section 2 of the Customs Act, 1962 means any goods which are chargeable to duty and on which duty has not been paid. The position being so, the observation of the Commissioner [Appeals] in the impugned order that "the applicant quoted a Government of India Notification No. 11/97-Cus., dated 1-3-1997 under which he claimed that software importation is allowed without payment of duty, but these facilities are available for certain categories of importers with certain value limit and this is not applicable to the applicant" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order. 7.The exemption on computer software being not available to the applicant, refund of duty collected on Item Nos. 1 and 6 (valued at Rs. 1,08,340/-) is not tenable. The plea of revaluation is also not tenable because co-relation of the goods with the documents produced is not possible and the goods having already been cleared are not available for verification. 8.As regards the redemption fine, it is observed that the softwares brought through baggage mode do not constitute bona fide baggage either quantity-wise or value-wise in terms of the existing import policy read with the Baggage Rules. Hence, it is incorrect to say that there is no import restriction for this item and there is no ITC violation. However, considering all th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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