ABI INTERNATIONAL Vs. ADDITIONAL COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Mr.K.Subramanian, learned Senior Counsel appearing for the petitioner and Mr.V.T.Gopalan, learned Additional Solicitor General appearing for the respondents at length.

(2.) In brief, an adjudication proceedings was initiated by the Commissioner of Customs second respondent herein against the petitioner with respect to the alleged import of 248 numbers of used/second hand computer systems, 3 used colour monitors, 2 key boards and a mouse from M/s.Goodwill Electronics, Singapore, and as to whether the goods imported were covered by para 5.3 of the EXIM Policy 1997-2002 as per which, all the second hand/used goods shall be restricted for import and may be allowed only in accordance with provisions of the Policy, Public Notice or license issued in this behalf. In other words, inasmuch as the importers do not possess any valid license, the import is in violation of the EXIM policy and Customs Act, 1962.

(3.) The Adjudicating Authority, viz., the Commissioner of Customs, by order dated 17.4.2002 held against the petitioner holding that the goods referred to above imported by the petitioner are covered by para 5.3 of the EXIM Policy and they are liable to be confiscated under Section 111(d) of the Customs Act r/w Section 3(3) of the Foreign Trade (Development & Regulation) Act, 1992, as the petitioner/importer do not possess any valid license for importing the impugned goods, even assuming their claim to be second hand/used goods.