ASIATIC ENGG. PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant filed this appeal against the order, dated 30 -9 -1999 passed by the Commissioner of Customs (Appeals).

(2.) The appellant vide letter, dated 21 -7 -2000 made a request to decide the appeal on merit.

(3.) BRIEF facts of the case are that the appellant made an import of Spoons and Shovels. The Assistant Collector held that these are 'Consumer Goods' and are covered by Para -7(12) of the Exim Policy, 1992 -97 hence these are importable only under the Special Import licence. As the goods were imported without valid import licence the Assistant Commissioner confiscated the goods under Section 111(d) of the Customs Act, 1962 and allow to redeem the goods on payment of redemption fine of Rs. 45,000/ - and a penalty of Rs. 8,000/ - was also imposed under Section 112 of the Customs Act, 1962. The appellant filed appeal and the same was rejected.