Personal use under import policy includes a doctor's professional use, defeating confiscation for lack of an Import Export Code.

Accessories for a fibre optic endoscope imported by a doctor for use in treating patients were treated as imported for personal use, not for trade, manufacture or agriculture. The expression "personal use" was read broadly to cover use in the importer's own professional activity, not only use by the importer personally. On that basis, and in view of the applicable Exim Policy and public notice, confiscation solely for absence of an Import Export Code number was held unwarranted. The confiscation and personal penalty were set aside.

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Issues: Whether accessories of a fibre optic endoscope imported by a doctor for use in treating patients could be treated as imported for personal use so as to fall within the exemption from import-export code requirements, and whether confiscation and personal penalty were justified for want of an IEC number.

Analysis: The imported goods were not meant for trade, manufacture, or agriculture, and were brought in by a doctor to improve the performance of an existing endoscope used for patient treatment. On that basis, the goods were treated as being for personal use. The expression "personal use" was held not to be confined to use by the importer alone, but to extend to use in the course of the importer's own professional activity. In view of the applicable Exim Policy and the cited public notice, confiscation only on the ground of non-possession of an IEC number was found unwarranted.

Conclusion: The confiscation and personal penalty were set aside, and the appellant succeeded.

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