Consumer goods classification sustained for imported spoons and shovels, with confiscation and penalty upheld for licence-free import.

Imported spoons and shovels were treated as consumer goods under the Exim Policy, 1992-97 because the appellant produced no evidence to support the claim that they were accessories of rice cookers. On that basis, the goods were held importable only under a special import licence, and the confiscation, redemption fine and penalty were sustained.

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Issues: Whether the imported spoons and shovels were consumer goods covered by the Exim Policy, 1992-97 and liable to confiscation and penalty for import without a valid licence.

Analysis: The imported goods were spoons and shovels. The appellant claimed that they were accessories of rice cookers, but no evidence was produced in support of that assertion. In the absence of any supporting material, the goods could not be treated as accessories of rice cookers. The finding that the goods were consumer goods and importable only under a special import licence was therefore sustained, along with the consequential confiscation and penalty.

Conclusion: The appeal failed and the order imposing confiscation, redemption fine and penalty was upheld.

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