AMADEUS INDIA PVT. LTD. Vs. CC (AIR-CARGO)

JUDGEMENT

(1.) THIS appeal has been filed by the appellants against the impugned Order -in -Original vide which the Commissioner had ordered the confiscation of the goods and imposed penalty as detailed therein on them.

(2.) THE facts are not much in dispute. This appellants obtained EPCG licence on 18.7.1995 by declaring that they would import capital goods for production and export of 'Processed data on Reservation'. They also declared the address of their factory where the capital goods would be installed. The description of the goods to be exported by them was declared as 'software'. They were allowed concessional rate of duty when they filed a bill of entry dated 4.11.1995 for the clearance of the goods. After the export, they were issued even a letter by the jurisdictional Asstt. Commissioner certifying that the imported goods had been installed in their factory.

(3.) FROM the record, we find that the learned Commissioner has ordered the confiscation of the goods with an option to get the same redeemed on payment of redemption fine of Rs. 50,000 and imposed of Rs. 5,000 on the appellants after observing as under: