1991 (1) TMI 311

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....rder]. - This is an appeal directed against the order bearing No. S8/341/90 GR.1 & 2 dated 31-7-1990 passed by the Additional Collector of Customs, Madras ordering confiscation of a part consignment of rubber hoses, but allowing redemption on payment of a fine of Rs. 3,500/-. The facts of the case are that the appellants imported a consignment of Rubber Hoses and filed a Bill of Entry No. 029578....

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....e adjudication proceedings were initiated with regard to these rubber hoses and in the order passed by the Additional Collector, he held as below : "I confiscate the 260 mts. of muiti spiral hose BTR 730-06 of total assessable value of Rs. 25,480/- under Sec. 111(d) of the Customs Act, 1962. However, having regard to the circumstances as explained by the importer and their desire to abandon the g....

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.... replacement was received by air and cleared at Bangalore. Hence in the circumstances, it cannot be construed that there was an importation of defective goods warranting confiscation. Only if the appellants sought to clear the goods for home consumption, such an objection could have been raised. In this case the appellants only sought for abandoning the defective goods since they are getting free ....