TMI Blog2002 (1) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... les and 1 foot massager they did not produce any import licence. These items were considered to require an import licence and were liable to confiscation under Section 111D of the Customs Act, as they were considered to be consumer items in terms of Para 156A of EXIM Policy 1992-97 issued under Section 5 of Foreign Trade (D R) Act, 1962. The Commissioner (Appeals) after hearing the party found as under : - A perusal of the catalogues produced by importers reveals that the foods imported satisfy human needs without further processing. As they are in the nature of consumer goods, the goods can be imported under a valid import licence only. As no licence was produced, the goods are liable to confiscation as indicated above. Further, the importer is not an actual user but a trader. The importer is also liable to penal action under Section 112 of the Customs Act, 1962 as the goods are liable for confiscation under Section 111(d) of the Customs Act, 1962. And thereafter ordered the confiscation of the offending goods under Section 111(d) of the Customs Act, 1962 read with Para 156A of the EXIM Policy 1992-97 issued under Section 5 of Foreign Trade (D R) Act, 1962 and allowed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Commissioner that the goods imported required a valid import licence. Since, it was not produced, they were liable for confiscation under Section 111(d). As regards fine, he held that the Additional Commissioner s imposition arrived to be correct while permitting the redemption of the goods. He found no justification to interfere with the same, finding it to be reasonable and appropriate. As regards penalty, he found that the imposition was absolutely justified as the goods were imported without a valid import licence and are liable to valid confiscation and penalty could be imposed under Section 112 and considering the value of the goods and gravity of the offence, he found it to be appropriate. 5. The appellants have produced a catalogue of the goods before us, at the time of hearing. They also produced subsequent Bill of Entries, permitting clearance of plastic pins for tags (thread trimmers), scissors, motor cycle locks, car locks, Garden Umbrella frames, needle for tag gun, spray gun to be cleared without licence vide B/Es import department Sl. Nos. 00817 and 01772 in the case of same importer. They submit, that from the usage as per the catalogues and the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r preparing fabrics/garments before they are packed for market-ing. (2) CLOTH CUTTING MACHINE : The very description of this item itself would reveal its nature and function. It is stated to be having applications in as ideal for tailoring, drapery stores, scrap maker and other materials. It is no domestic use other than these industrial applications. This is being used for uniformly cutting a big lot of fabric at a time. The fabric has to be set in layers of minimum thickness of 3 mm and a maximum thickness of 12 mm to make use of this machine to cut them. This function cannot be construed as meeting the needs of human. (3) PINS, STAINLESS STEEL : These are round headed pins and used in fastening the shirts folds. This is being used exclusively by reputed shirt manufacturers and exporters for packaging the garments. These pins are not used directly for any human need by a consumer but in the manufacturing activity by garment industry. This very use is enough to take it outside the scope of the definition of consumer goods . PINS, PLASTIC : These are used to hold the tag denoting product code, identification, size, price etc. by garment manufacturers and are not used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struments and other goods, which are importable without any restriction, may be imported by any person whether he is an Actual User or not. However, if such imports require a licence, the Actual User alone may import such goods unless the Actual User condition is specifically dispensed with by the licensing authority. In the case of consumer durables, their components, parts, spares and accessories, except those specifically listed in the Negative List of Imports, may be imported without a licence subject to Actual User condition. Therefore, the imports have to be interpreted along with this provision of policy. These paras do not restrict or place any Actual User condition. In fact, Para 23 stipulates that if the imports could be made without any restrictions by any person, whether an Actual User or not. Therefore, we cannot agree with the Commissioner (Appeals) finding, relying upon the fact that the appellant is not a garment manufacturer but a trader and therefore, the benefit of free imports was not available to him as per the policy. (c) We find that the Tribunal in the case of Dujodwala Resins Terpenes Ltd. [1999 (108) E.L.T. 309] has come to a conclusion .... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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