TMI Blog2001 (3) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... oubey, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. These two applications relate to two appeals filed against the single order passed by the Commissioner of Customs. On perusal of the facts and on hearing the arguments, it appeared that at this stage itself the appeals may be taken up for disposal. This was done on granting waiver of pre-payment of penalty of rupees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d production of a specific import licence. 4. On examination of the physical details of the consignment the examining officers found that the goods did not pass the taldon grade. The importers claimed in the alternative taldork grade. The goods did not fall under these specifications either. In that eventuality show cause notice was issued alleging that the goods having been imported without lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They are not traders nor do they intend to sell the goods and therefore the very high quantum of fine is not justified. As regards the importers his case is that they had not placed the orders and therefore there was no justification for imposition of penalty on them. It is his case that in spite of this specific order being placed and the description being reported in the documents, the suppliers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f LB 35 to LB 39.91 but we are inclined accept the statement of Shri Nankani that the importer being an actual user would use the imported goods and the classification of such goods under a particular mark would be of little relevance or importance to the use. 7. Therefore, while accepting that the contravention of the provisions as alleged has been established, we reduce the quantum of fine to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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