HINDUSTAN LEVER LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In all these six appeals common question of law and facts are involved and hence they are taken up together for disposal as per law.

(2.) The appellants imported self adhesive labels. The allegation is that the same required a licence as they are consumer goods; that the classification under ITC (HS) was done under Chapter sub -heading 48211001.90; in column 4 of the ITC (HS) Classifications it is clearly noted that the item is "consumer goods". *** *** *** *** 482110 01.90 Other Restricted Consumer goods - Not permitted to be im -ported except against a licence with a Public Notice issued in this behalf. The appellants offered, in each of the import, redemption fine of respective amounts which was accepted by the original authority and without imposing penalty the consignments were cleared. However, they filed the appeal before the Commissioner (Appeals) though, not challenging the classification but contested the item to be not consumer goods. The Commissioner (Appeals) noted that : -

(3.) We have heard both sides in the matter. The item has been declared as consumer goods under ITC Policy. The appellants pray that if it is not considered as a consumer goods then there would not be any requirement of Import Licence in this case. In this matter no contest has been raised on the classification of the item requiring a licence. Further, we notice that the appellants themselves offered the redemption fine and it being a small amount, the authorities allowed the clearance without imposing penalty. They have not made any ground for contesting on redemption fine and hence no finding was recorded by the Commissioner (Appeals). There is no infirmity in the order. Even before the Tribunal in the grounds of appeal, no contest has been raised on the redemption fine except to say that the item is not a consumer goods. The Commissioner has clearly noted that the item is in the nature of consumer goods as defined in export and import policy which requires to be merely implemented. He could not go into the question to decide the goods as not consumer one. The department is required to implement the statutory provisions and they cannot interpret otherwise. In that view of the matter there is no merit in these appeal and all the six appeals are rejected.