DIGITAL SYSTEMS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal is directed against the Qrder -in -Original No. (115/98 -CAU)/(S/58/134/98 -GR -VI), dated 2 -4 -98/1 -7 -98 passed by the Commissioner of Customs, Madras, whereby he has ordered confiscation of the goods viz. lighting equipment imported by the appellants and allowed the same to be redeemed on payment of fine of Rs. 7,00,000/ - under Section lll(d) of the Customs Act, 1962, besides imposing penalty of Rs. 1,00,000/ - on the appellants under Section 112 of the Customs Act.

(2.) THE brief facts of the case are that the appellants M/s. Digital Systems, Bangalore have imported lighting equipment for cinematographic studio valued at Rs. 10,46,716/ - and filed Bill of Entry No. 16521, dated 27 -3 -98 and sought clearance of the same under CTH 9010 90 while the department has held that the item in question falls under CTH 940540 00 which covers lamps and light fittings, where import is restricted and ordered confiscation of the same with option to redeem the same on payment of fine of Rs. 7,00,000/ - holding that the importers have failed to produce specific licence for importing the offending goods.

(3.) THE appellants assail the impugned order on the ground that the goods imported have been correctly classified by them under CTH 9010900 and the goods fall under the OGL category and are not electric lamps and light fittings falling under CTH 94054000. The goods are equipments which are more in the nature of accessories to audio and video equipments.