1997 (12) TMI 372

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.... Shri R.S. Sangia, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants imported Polyrome Bonificateur (Essential Oils) and claimed classification under Heading 3301.19. They sought clearance of the goods under OGL in terms of Para-22 of the Export and Import Policy. The invoice indicated classification under HSN Code No. 3302.10 which corresponded with....

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....s claimed that the declaration was made by the importers under the bona fide belief that the goods were classifiable under Heading 33.01 and they were eligible for clearance under OGL. His further claim was that the importers being actual users there was no reason for prescribing from high redemption fine. 2. We have heard Shri R.S. Sangia, learned Departmental Representative for the Reven....

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.... find no reason to set aside or even allow a remission from the quantum of penalty. We have, however, considered carefully the plea of the learned Advocate that the importers were actual users and on this count a high quantum of fine was not warranted. We find this sentiment reflected in three judgments of this Tribunal namely; 1. Radio Vision Company v. C.C. Bombay. - 1996 (87) E.L.T. 669....