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TMI Blog2008 (8) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... Marshil Exports v. CC. (Appeals), Airport, Mumbai 2005 (70) RLT 90 (CESTAT-Mumbai) and ignoring the evidentiary value of the statements of the respondents recorded under Section 108 of the Customs Act, 1962, by the Customs Preventive Officers and also ignored the decision in case of Shri Nazir-us-Rahaman v. CC, Mumbai, reported in 2004 (174) E.L.T. 493 (Tri.), where Hon'ble Tribunal has relied upon the Hon'ble Supreme Court Judgment in the case of Shri D. Bhoormal [1983 (13) E.L.T. 1546 (S.C.) and the said case has been considered and relied upon by the Commissioner (Appeals), Ahmedabad in Order-in-Appeal No. 46 and 47 AHD/Cus/Commr(A)/AHD dated 29-4-2005? (b) Whether, in the facts and circumstances of the case, the learned Tribunal has co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revenue, the said goods were not imported under valid import documents. On the basis of applicability of Section 11 of the Customs Act, 1962 (the Act), by reading a prohibition, confiscation of seized goods was ordered under Section 111(d) of the Act. The redemption fine was fixed at Rs. 75,000/- and penalties under Section 112(a)(b) of the Act were also levied. Ultimately, when the matter reached the Tribunal, it was found by the Tribunal that the goods purchased from market for valuable consideration had to be considered as duty paid unless proved otherwise. The order of confiscation, levy of redemption fine and levy of penalties was set aside. Being aggrieved, revenue has preferred the present Tax Appeal. 4. Heard the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing: (1) Consumer electronic goods, equipment and systems, howsoever, described. (2) Consumer telecommunication equipment. (3) Watches in SKD/CKD or assembled condition as well as movements (mechanical); watch cases; watch dials. (4) Cotton, woollen, silk, man-made and blended fabrics including cotton terry towel fabrics. (5) Concentrates of alcoholic beverages. (6) Wines (tonic or medicated). (7) Saffron. (8) Cloves, Cinnamon and Cassia. (9) Sports goods/equipment. (10) Cameras." 7. On a plain reading of the aforesaid description, it becomes clear that the items which are restricted for the purposes of import are all consumer goods of either industrial origin, or of agricultural origin etc., where the goods are in Semi Knocked D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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