2004 (4) TMI 444

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... impugned order of Commissioner (Appeals) has confiscated the electrical connection apparatus (Modular Electronic enclosures for electronics) with an option to the appellants to redeem the same on redemption fine, as the same were consumer goods, requiring a specific import licence, which the appellants have failed to produce. 2. The challenge to the said order is on the ground that the goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... missioner (Appeals) has also observed that there is no specific treatment for Electro Magnetic Induction and Radio Magnetic Inductions which appellants have claimed to have undertaken. In this view of the matter I am of the opinion that the goods have been rightly confiscated. As regards the prayer of the appellants to reduce the quantum of redemption fine, I find that the value of the goods is to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X