TaxTMI 
TaxTMI 
1992 (1) TMI 248
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....ppellants against the orders passed by the Collector of Customs and Central Excise (Appeals), Calcutta in Order No. Cal. Cus. - 1404/88 dated 9-9-1988. In terms of that order he confirmed the order of the Deputy Collector who confiscated the Staple Pins in question. 2. The facts of the case are that the appellants imported Staple Pins under REP Licence for cotton garments under Export Product Gro....
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....credit before the clarification from the C.C.I. & E. was obtained. He also draws my attention to the order of the Collector, wherein he stated that the appellants are not at all at fault. Shri Chakraborty, therefore, contends that without issuing any Trade Notice in this behalf and when such consignments were allowed regularly and when the appellants bona fidely entered into the contract, the conf....
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....that in this case, such a doubt had arisen and the matter was referred to the C.C.I. & E. who opined that these Staple Pins are not for embellishment. Therefore, in accordance with the opinion of the C.C.I. & E. the goods were rightly confiscated. Shri Sarkar also points out that the C.C.I. & E. has stated that only those Staple Pins are allowed for import, which are used as items of embellishment....
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....ion. It is admitted by the learned Collector of Customs and Central Excise (Appeals) that the appellants are not at fault in this matter. Therefore, when they had acted on a bona fide belief in this behalf and when there was a past practice of allowing such goods in question, the confiscation of the goods is not in accordance with law on the ground that no Trade Notice was issued in this behalf in....