1995 (2) TMI 192

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....T)]. - This is an appeal against the Order-in-Original No. S/10-134/87-II, dated 7-9-1987 of the Collector of Customs, Bombay, ordering confiscation of amino acid chelate which is a plant nutrient but allowing redemption of the same on payment of fine of Rs. 8.00 lacs and also imposing a penalty of Rs. 2.00 lacs on the appellants. 2. Shri R.J. Gagrat, the Ld. Advocate does not dispute that....

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....sed. 3. Shri Nair, the Ld. SDR, however, contends that the goods have been imported in consumer packs and since they are consumer goods 100% fine is justified. 4. After hearing both the sides, we find that the goods imported cannot be compared to other items of mass consumption fetching a high margin of profit. Moreover, their plea that this item has been imported for actual use in the....