CENLUB INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS, NEW

JUDGEMENT

(1.) Appellant herein filed a Bill of Entry dated 8.2.99 for clearance of goods declared to be OV -100 Caller ID against invoice issued by M/s. Onvaco International Ltd. Taiwan. The value of the goods declared was Us 7.5 per piece FOB. Goods were found to bear the Name "CENLUB" without indicating the country of manufacture. It therefore appeared that the goods were prohibited in terms of Notification 1/64 -Cus dated 18.1.64 and hence liable to confiscation under section 111(d) of the Customs Act, 1962 and the appellant also appeared to be liable to penalty under section 112(a) of the Customs Act. There was also a proposal to load the value to US 9 per piece CIF on the basis of contemporary import of similar goods. Vide letter dated 11.2.99. appellant stated that they had asked the manufacturer to incorporate their logo for the purpose of identification. They also requested for personal hearing and after granting hearing the adjudicating authority (Additional Commissioner) confiscated the goods under section 111(d) and (m) with option to redeem the same on payment of fine of Rs.1,50,000. She also imposed penalty of Rs.50,000 on the appellant. The Commissioner (Appeals) upheld the order of the Additional Commissioner. Hence this appeal.

(2.) We have heard Shri R.C. Gupta, Learned Advocate and Shri P.K. Jain, Learned SDR.

(3.) The provisions of Notification 1/64 -Cus are as under "(v) goods made or produced beyond the limits of India, and having applied thereto any name or trade -mark being -or purporting to be, the name or trade -mark of any person who is a manufacturer, dealer or trader in India unless -