TMI Blog1991 (9) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of the machine. A fine of Rs. 10,000/- (Rupees Ten thousand only) in lieu of confiscation was fixed by the Deputy Collector of Customs. This order has been upheld by the Collector of Customs (Appeals), Bombay and hence the appeal before the Tribunal. 2. The appellants state that the machine was imported by them duly packed in a second-hand container on non-returnable basis. According to them, this is a substitute for conventional means of packing and its value was charged under the heading seaworthy packing and the total value of the machine as well as the container is within the permissible limit of the import licence. They have also referred to para 131 of the Hand Book of Rules and Procedures for the Import Policy for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any advantage of the provisions of para 131. The import of the container on a non-returnable basis not being covered by the import licence, the lower authorities have acted correctly in ordering its confiscation. We do not think that considering the value of the container to be DM 5800, the fine of Rs. 10,000/- in lieu of confiscation was excessive or unreasonable. The appeal, therefore, fails and is rejected. 4. [Order per : S.L. Peeran, Member (J)]. - I agree with the conclusion reached by my learned brother Shri N.K. Bajpai, Member (Technical) in ordering dismissal of the appeal. I would like to add a few words. 5. The appellants were charged with contravention of the provisions of sub-section (1) of Section 3 of the Imports and Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rict or impose conditions on the clearance, whether for home consumption or for shipment abroad, of any goods or class of goods imported into India." 7. Rule 3 of Import (Control) Order, 1955 is also reproduced below - Restriction of Import of certain goods. - (1) Save as otherwise provided in this order, no person shall import any goods of the description specified in Schedule 1, except under and in accordance, with a licence or a customs clearance permit granted by (he Central Govt. or by any officer specified in Schedule II. 8. The definition of goods as appearing in goods and prohibited goods in (22) and (33) of Section 2 of Customs Act, 1962 is also reproduced below - (22) goods includes - a) vessels, aircraft and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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