TaxTMI 
TaxTMI 
1991 (8) TMI 211
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....e the import is not allowed. The Additional Collector has held that this item is classifiable under Chapter Heading 9503.90 of the Customs Tariff Act, 1975. The goods were ordered confiscation but allowed redemption on payment of fine ofRs. 1.40 lacs and also on payment of appropriate duty under the aforesaid Chapter Heading of the Customs Tariff. The personal penalty of Rs. 35,000/- has also been imposed, if the goods are cleared on payment of duty for home consumption. 2. The Additional Collector in the said order also permitted re-export of the goods on payment of reshipment fine of Rs. 35,000/- and in the case of such a reshipment personal penalty was only Rs. 15,000/-. 3. Shri J.C. Patel, the Ld. Advocate on behalf of the appellants,....
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....ced the order for this book at the London International Book Fair. (b) Letter from the suppliers to show that they are only traders of books and not manufacturers of toys and the item is a book and has got the ISBN No. 3/89-268-057-4. ISBN is the abbreviation for the International Standard Book Number. In this context he also produced a letter from the ISBN agency. (c) He also referred to the catalogue covering this item to show that it is only listed as a children book in the catalogue. He also referred to the various certificates from the book sellers to show that such press model picture books (including this one) are dealt with by the book sellers as books and not as toys. In the context of these evidences he pleaded that the item is....
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....ty as per the classification held by the Additional Collector. Apparently they have not chosen to challenge this part of the order; because they are not interested in clearing the goods for home consumption. In any case, if they choose to clear the goods for home consumption whatever be the findings of this Bench on ITC classification, that would not alter the decision of the Additional Collector with regard to the classification, since that is not the issue considered in this appeal before us nor it is a matter challenged before us. Only on this specific understanding as indicated by the Learned Advocate, we proceed to consider this appeal. When the matter involves in consideration of the liability of the item to confiscation for ITC viola....