ARRAYCOM (INDIA) LTD. Vs. COMMISSIONER OF CUS., AHMEDABAD

JUDGEMENT

(1.) AS per the facts on record, the appellant imported a consignment of ABR 202 Digital Audio Satellite Receivers. In as much as the said goods required a specific import licence, which was not produced by the appellant, the same were confiscated by the officers with an option to the appellant to redeem the same on payment of redemption fine of Rs. 2m28,602/ - and penalty of Rs. 27,441/ -. The said penalty was further reduced to Rs. 15,000/ - by the Commissioner (Appeals). Hence, the present appeal.

(2.) THE adjudicating authority while dealing with the disputed issue, has observed as under : The issue involved is the importability of Satellite Receivers. The importers claim is that the Satellite Receivers imported by them cannot be used directly by the consumer for receiving the signal, so SIL is not required. The contention of the department is that as per the ITC (HS) classification of the imports of Satellite Receivers falling under Heading CTH 8525.20 are allowed only against Special, Import Licence (SIL). But the importer could not produce any SIL. I do not find any substance in the claim of the importer that the Satellite Receivers are not consumer goods, so SIL is not required. The Satellite Receivers are covered at EXIM Code 852520 11 20 of ITC (HS) classification issued by the Ministry of Commerce. The Import Policy column corresponding to the EXIM Code 8525 20 11 20 reads restricted. The Column of conditions relating to the Policy reads consumer goods not permitted to be imported against a licence or in accordance with a Public Notice issued in this behalf. The columns relating to the import under SIL/Public Notice read import permitted against Special Import Licence (SIL). Therefore, it is clear that the item Satellite Receiver requires an SIL for import.

(3.) THE appellants contention is that the said goods are not consumer goods and in as much as the column against EXIM Code 852520 11 20 refers to the consumer goods, the special import licence was not required and the confiscation is bad in law. The said plea stand considered by the Commissioner (Appeals) who observed as under : It may be seen that the clarification in Column 3 is uni -equivocal that is the goods are restricted. It is only by way of further clarification that the words consumer goods is mentioned. The clarification cannot restrict the scope of the word Restricted to only consumer goods. I, therefore, hold that the all Satellite Receivers are restricted and the appellant needed a SIL, for import of the said item. As they have not produced the licence, the goods have rightly been confiscated under Section 111(d) of the Customs Act, 1962.