MARKETING ENTERPRISES Vs. COLLECTOR OF CUSTOMS
LAWS(CE)-1991-5-9
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on May 06,1991

Appellant
VERSUS
Respondents

JUDGEMENT

- (1.) THESE are two appeals filed by the appellants against the order passed by the Collector of Customs and Central Excise (Appeals) in Order No. Cal/Cus./282 -283/90, dated 21 -2 -1990. In terms of that order he rejected the appeals filed by the appellants against the original orders passed by the Collector of Customs, Appraising Group 3 in Order No. S60 -156/89A(3) -54/89A.C. and S33 -72/89A(3) -55/89A.C. both dated 23 -11 -1989.
(2.) THESE cases pertain to importation of Polyester Woven Labels and the appellant declared the CIF value of Rs. 10,163/ - with respect to one consignment and in the other case the appellants declared the value as Rs.2690.38. The case made out against the appellant is that they have violated para 100(1) of Import and Export Procedure, 1988 -91.
(3.) THE case of the department is that, on examination of the goods and inspection of the representative sample drawn on original bill of entry it is observed that labels of different make and size have been jumbled together without packing them in a marketable condition. It was also stated that on perusal of the correspondence submitted, it appeared that the goods were "stock sale" items. It was the case of the department that these imported by the appellants are disposal goods. Therefore, it appeared to the department that the appellants could not produce any valid ITC licence to cover the goods, and on the absence of valid import licence the import of the subject goods appeared to be unauthorized under Section 3 of Import and Export (Control) Act, 1947, read with Section 11 of the Customs Act, 1962. In this regard a show cause notice was issued to the appellants with respect to these two imports requiring them to show cause as to why the goods should not be confiscated and penalty should not be imposed on them. The appellant replied the show cause notices and stated that these goods are not disposal goods and that they are stock lot goods. Thereafter, a personal hearing was granted by the learned Assistant Collector, and after hearing the appellants, he held the imports unauthorized and confiscated the goods and allowed the appellant to redeem the same on payment of a fine of Rs. 10,000/ - and imposed a penalty of Rs. 5,000/ -, and with respect to the other consignment the learned A.C. confiscated the goods and allowed the appellant to redeem the same on payment of a fine of Rs. 3,500/ - and a penalty of Rs. 2,000/ - was imposed against them. The appellant filed two different appeals against these two orders which were disposed of by the Collector of Customs (Appeals) by a common order which is impugned in these two appeals. The learned Collector (Appeals) upheld the orders passed by the Assistant Collector, but he reduced the redemption fine with respect to the first consignment to a sum of Rs. 7,500/ - and the penalty was reduced to Rs. 2,500/ -. With respect to the other consignment, he reduced the redemption fine to a sum of Rs. 2,000/ - and the penalty was reduced to Rs. 1,000/ -.;


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