COMMISSIONER OF CUSTOMS Vs. SIVARAM ASSOCIATES

JUDGEMENT

(1.) This is Revenue's appeal against an order passed by the Commissioner of Customs (Appeals). The notice of hearing issued to the respondents has returned undelivered. After examining the records and hearing ld. SDR we think the appeal can be disposed of without hearing the respondents.

(2.) The respondents had imported certain goods viz. Body Foam and Facial Scrub and Wash without import Licence. The goods were confiscated by the original authority, which found that the items were classifiable under Headings 330730.00 (Body Foam) and 330790.09 (Scrub and Wash) of the EXIM Code and consequently not freely importable. The goods were allowed to be redeemed against payment of fine of Rs. 55,000/ - and a penalty of Rs. 5,000/ - was imposed on the party. The appeal preferred by the party against the decision of the original authority was partly allowed by the Commissioner (Appeals) who in the facts and circumstances of the case, reduced the fine to Rs. 18,000/ - and vacated the penalty. Hence this appeal of the Revenue.

(3.) Ld. SDR reiterates the grounds of the appeal.