2002 (7) TMI 736

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....]. - As per the facts on record, the appellants imported 70 nos. of Heaters of Pre-form Mould. As per the Revenue, the said Heaters were found to be old and used/second hand and thus requiring a licence in terms of para 5.3 of Export & Import Policy.  Accordingly, the appellants were called upon as to why the same should not be confiscated and the penalty should not be imposed upon them. Th....

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...., ld. Authorised Representative appearing for the appellants and Shri A.K. Pandit, ld. JDR for the Revenue. 4. I find from the impugned order of the Additional Commissioner of Customs that he has observed that ..... "In view of lack of clarity, I confiscate the goods but in view of the reasoned submissions made by the importer's representative during personal hearing, I take a reasonable vie....