VISHAL PRINTING PRESS Vs. C.C., NEW DELHI

JUDGEMENT

(1.) THE appellants filed this appeal against the impugned order passed by the Commissioner of Custom (Appeals).

(2.) BRIEF facts of the case are that the appellants imported four used single colour printing machinery. Before 1.4.99, the import of used printing machinery was not restricted. With effect from 1.4.99, the import of used printing machinery requires specific import license. The appellants filed a bill of entry and declared the date in respect of shipment on board of the consignment as 13.4.99. On investigation, it was found that the date of shipment on board to the consignment 13.4.99 and vessel was sent on 13.4.99 i.e. after the change of Exim Policy. The commissioner of Customs (Appeals), ordered confiscation of the goods and gave on option to redeem the goods on payment of redemption fine of Rs. five lakh and a penalty of Rs. one lakh was also imposed under Sec. 112 of the Customs Act.

(3.) HEARD both sides.