RELAX SAFETY INDUSTRIES MUMBAI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Challenge in these appeals is to the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Branch at Mumbai (in short the CEGAT). In the three appeals before the CEGAT the order of the Collector of Customs, Bombay was under challenge. By that order the Collector of Customs (hereafter referred to as Collector) had ordered confiscation of a consignment comprising of dust and mist respirators, one of earplugs and a mould, under clause (d) and (m) of Section 111 of the Customs Act, 1962 (in short the Act). However, the appellants were permitted to redeem the confiscated articles on payment of fine. He had ordered enhancement of the assessable value of the respirators and earplugs and imposed penalty under Section 112 of the Act on Jaynat Maru, the proprietor of appellant No.1 and Himant Tank.

(2.) Background facts in a nutshell are as follows:

(3.) The contentions of the appellants were (a) the goods having been subjected to adjudication once before, they could not again be subjected to adjudication, and hence the second order of confiscation is not tenable, (b) subsequently, the goods have been subjected to adjudication on a third occasion, (c) alternatively the goods were found by their manufacturer in the United States of America not to conform to the local standards and hence were given away for distribution to India. They, therefore, could not be used as respirators or ear plugs. That is why they were described as plastic moulded cups. It was submitted that the Collector had ignored the certificates issued by the manufacturer as to the use of the goods. Their proposed confiscation under the import policy was questioned. CEGAT noted that the same was without any reasoning in support. It was also contended alternatively that if they are held to be prime quality goods, they are life saving equipments and did not require any import licence. Revenues representative supported order of the Collector.