TMI Blog2008 (8) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... in Customs Appeal Nos. 686 and 685 of 2007 respectively by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter to be referred as "the Tribunal". 2. In these two appeals, the appellants, on the basis of separate Bills of Entry dated 12-3-2007 and 8-3-2007, allegedly imported old and used Monitors and CPUs etc. The appellants declared the assessable value of the goods at Rs. 6,59,442/- and Rs. 3,75,206/- respectively in both the Bills of Entry but the Customs Authorities got the goods evaluated from the local Chartered Engineer. The value of the said goods was opined to be Rs. 18,30,488/- and Rs. 9,63,024/- attracting duty of Rs. 3,76,271/- and Rs. 1,97,695/-. The Additional Commissioner of Customs, Ludhiana, orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value loaded by the customs. It is also not disputed that the import of such items was restricted in the Import Trade Policy for the year 2004-09. Once the import of goods is restricted i.e., permissible only on the basis of licence to be given by DGFT, the goods in the absence of such licence were liable to be confiscated. There was violation of the Import Policy by the appellant and by virtue of violation of such Import Policy, the goods became liable for confiscation. For such confiscation, mens rea was not required or contemplated as violation of the Import Policy gives rise to confiscation of such imported goods. Once the goods are ordered to be confiscated, the quantum of penalty is within the discretion of the authorities. The rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the fact that import of such items is restricted is not disputed. Therefore, the question of mens rea in importing the goods pales into insignificance as the question is not whether the import is restricted or falls under Open General Licence. In the present case, the goods imported were, without any doubt, restricted goods and, thus, could not have been imported without licence. Therefore, said judgment which is based upon interpretation of nature of goods falling into Open General Licence category or restricted category is not helpful. 9. The reliance of the petitioner on M/s. Nirav International's case (supra) is also misconceived as in that case the matter was remanded to the Tribunal. The issue raised before the Court was in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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