CYMOX TIME LTD Vs. COMMR. OF CUS. (AIR)

JUDGEMENT

(1.) THE appellant herein imported a consignment stated to contain plastic cases for Alarm Time Pieces, dials and bends valid at Rs. 3,51,962/ -. They filed a Bill of Entry on 8.4.96 for their clearances.

(2.) THE goods were examined on first check basis. On examination, it was found that the plastic cases of alarm cases were nothing but clock cases in CKD condition. It was observed that clock cases in CKD condition and dials were restricted for import as per the provisions of the current EXIM Policy and they could not be imported except against a specific licence. Since the appellants were not having any licence for clearance of the subject goods, it was alleged by the Deptt. that they would be liable to confiscation under Section 111 (d) of the Customs Act, 1962. A penalty was also proposed against them under Section 112 (a) of the said Act. The appellants waived from issuance of show cause notice and a personal hearing was granted on 30 -4 -1996. It was urged by the appellants in the course of personal hearing that what was imported, was not complete clock cases in C.K.D. condition but only certain parts. Since many of the parts such as battery cover, glasses, knobs, on and off switches etc. were being manufactured by them. It is also recorded in the order -in -original that the representative of the appellant admitted that it was a restricted item under the EXIM Policy.

(3.) ON adjudication it was held that the imported goods are clock cases in CKD condition. Hence the goods were confiscated with an option to the appellant to redeem them on payment of a fine of Rs. 75 thousand. A penalty of Rs. 10,000/ - was also imposed on the appellant by the Deputy Comissioner (Customs).