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2017 (12) TMI 33 - AT - CustomsImport of restricted item - used computer parts and components - specific licence for the goods imported as per para 2.17 of the Foreign Trade Policy 2004-2009 - confiscation - redemption fine - penalty - Held that: - Notwithstanding the protestations of the ld. Advocate that the goods have come without intimation and that Bill of Entry has not been filed by them, the fact remains that they have owned the import and also participated in subsequent proceedings before the customs authorities and the adjudicating authority - It is also not disputed that they themselves submitted by their letter that the goods have been imported for test - confiscation upheld - quantum of redemption fine and penalty reduced - appeal allowed in part.
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