TMI Blog2001 (9) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 50,000/- (rupees fifty thousand) has been imposed upon the appellant. The appellant has not appeared inspite of today s notice of hearing having been sent well in advance. I also note from the case records that on the last occasions also nobody caused appearance on behalf of the appellant, when the matter was adjourned to 27-8-2001. Accordingly I have heard Shri A.K. Chattopadhyay, ld. JDR appearing for the Revenue and have gone through the impugned order. 2. The appellants had imported old and used industrial sewing machines under the provisions of Import Export Policy. The appellant is a trader of industrial sewing machines and is not actual user. The only dispute involved in the present appeal is as to whether the old and used mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Director, DGFT, vide its letter F. No. 01/93/080/522 662/AMOI/681, dt. 18-8-2000. The said clarification is to the effect that import can only be effected by actual users. By observing so he has confiscated the machines with an option to the appellant to redeem the same and has also imposed personal penalty. 4. The relevant paragraph of the order of the Commissioner is reproduced below for better appreciation :- 8. In para 5.4 of the HandBook of Procedure it is clearly mentioned that second hand capital goods shall not be transferred, sold or otherwise disposed of within a period of two years except with the prior permission of the Director General of Foreign Trade. I find that the department was correct to hold that the Actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can only be made by actual users. The Commissioner has also admitted the above fact, but has introduced the said condition by observing that the same is implied. It is well settled principle of interpretation of fiscal statutes that when the language is clear and unambiguous, the intention of the legislature becomes irrelevant and no foreign words can be introduced based upon such intention. Inasmuch as the policy nowhere specifies that such capital goods can only be imported by actual users, introduction of such a condition in the policy would not be proper. It is further seen that the capital goods so imported can be disposed of or sold with the permission of the DGFT. This also negates the stand of the Revenue that the intention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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