YOGI INDUSTRIES PVT. LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE appellant filed this appeal against the order -in -original dated 29 -9 -1989 passed by the Collector of Customs, Calcutta.

(2.) BRIEF facts of the case are that appellant made import of a machine and declared the same as "Fully Programmable Paper cutting machine Model 735". The appellant claimed the classification of the machine under Heading 8441 of the Customs Tariff and claimed that machine is under the O.G.L. under Sl. No. 11(G) Appendix I Part B of the Import Policy 1985 -88. The machine was assessed accordingly and was cleared under O.G.L.

(3.) THEREAFTER a show cause notice was issued on 8 -3 -1989 alleging that machine is classifiable under 90.10 of the Customs Tariff and machine was also not eligible under O.G.L. It was also alleged that value of the machine was also declared less than the comparable price of identical goods imported by other importers. After adjudication the Collector held that the machine in question was a slitter rewinder machine and is classifiable under 9010.20 of the Customs Tariff. Hence the appellant misdeclared the goods and the machine was not under the Open General Licence. The machine was ordered to be confiscated and option to redeem the machine on payment of redemption fine of Rs. 2 lakhs was given to appellant. Penalty of Rs. 2 lakhs was also imposed upon the appellant under Section 112 of Customs Act. The charge of under valuation was dropped.