1992 (11) TMI 170

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....s. [Order per : T.P. Nambiar, Member (J)]. - This is an appeal filed by the appellants against the order passed by the Collector of Customs, Calcutta in Order No. S33-VII-188/85A dated 19-12-1985 in terms of which he confiscated the goods worth Rs. 95,751.00 (Snap Fasteners) and allowed the appellants to redeem the same on payment of a redemption fine of Rs. 70,000.00. 2. The facts of the....

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.... and the impugned order was passed against them. 3. The learned Consultant, Shri K.C. Lahiri stated that under Appx. 17, 0.1 Group, Snap Fasteners are mentioned at sub-item : xiii. They are mentioned in Column 4 of Group: 0.1 and 0.5 of Appx. 17 and there is no restriction in Item No. (a) sub-item : (xiii) mentioned above. Therefore, he contended that the condition that only 3% of the face valu....

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....ase, the imposition of redemption fine is just. He supported the impugned order. 5. We have considered the submissions of both sides. It is seen that under Group: 0, Appx. 17, it is clearly mentioned that in the course of trimming and embellishment, the import shall not exceed 3% of the value of the licence and this is subject to a maximum of Rs. 50,000.00. The Snap Fasteners imported by the ap....

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....e in Column No. 5. It is therefore, clear that the import of Snap Fasteners shall not exceed 3% of the value of the licence and that will be subject to a maximum of Rs. 50,000.00. In that view of the matter, the import of the goods worth Rs. 95,751.00 are not in accordance with law and they are liable to be confiscated under Section 111(d) of the Customs Act, 1962. 6. But it was contended by th....