TMI Blog2014 (6) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by EXIM policy of 2004-09. He has noted what that GPS trans-receiver means. He was of the view that GPS receiver is different from GPS trans-receiver. Accordingly, he held that there was licensing requirement under EXIM policy. When no licence was obtained, the goods were liable to confiscation. Law is clear that when the goods enter into India in contravention of law that becomes smuggle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Heard both sides and perused record. 4. Revenue is not in appeal against the appellate order which upheld the classification but granted reduction in redemption fine as well as penalty. In adjudication, the imposition of redemption fine was Rs.3,15,000/- and penalty was Rs.75,000/-. But appellate authority reduced the same to Rs.2 Lakhs and 50,000/- respectively. Ld. Commissioner (Appeals) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Tariff Act cannot be applied in the case of EXIM Policy is rejected because the said goods are GPS Transreceiver not only because of Rule 2(a) of the Rules for Inter penetration of the Customs Tariff Act but because of their use nature and functions. Moreover, even as per ITC HSN, the said goods also fall under 85269190. 5. Although appellant advances a novel argument today that there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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