1999 (3) TMI 207

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.... K. Ashtana, Member (T)]. - This is an appeal against the Order-in-Original No. 21/98, dated 13-10-1998 passed by the Commissioner of Customs, Trichy, wherein the items imported have been ordered to be confiscated under Section 111(d) of the Customs Act, 1962 and the redemption allowed on fine of Rs. 5 lacs and penalty of Rs. 2 lacs has also been imposed under Section 112 of the Customs Act. The....

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....d LUT was also accepted by the authorities concerned. Thus, all the conditions of the Customs Notification noted above are therefore, now satisfied by this post facto regularisation of the matter by the licensing authority. Under these circumstances, the machinery imported has been regularised under the EPCG scheme and the goods are not liable to confiscation merely because no prior permission of ....

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....sideration. We have carefully considered the rival submissions and records of the case. We find that it is not in dispute that the issue is a post importation condition contained in the EPCG scheme and therefore, the parallel Customs Notification No. 110/95, and this has since been regularised by the legal authority concerned namely Office of the Director General of Foreign Trade. The only ground ....