MODI RUBBER LIMITED Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE facts in brief, leading to the present appeal, are as follows :-

(2.) The appellants imported a consignment of "Needle Sewing Machine with standard accessories" valued at Rs. 1,09,174/-. They sought clearance of the same under Appendix 6 of the Import Export Policy, 1985-88 read with SI. No. 5 of Appendix 1, Part B (Entry No. 99) thereof. Their claim for importation under Open General Licence (OGL) was rejected by the Addl. Collector of Customs, New Delhi on the ground that they have not satisfied the 'Actual User Condition'. He, therefore, confiscated the said items and allowed them redemption on payment of a fine of Rs. 50,000/-. No personal penalty was imposed on the appellants. It is against this order of the Additional Collector dated 2-2-1987, the appellants have come in appeal before this Tribunal.

(3.) HEARD Smt. Dolly Saxena, SDR for the Respondents.