TaxTMI 
TaxTMI 
1998 (3) TMI 456
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....nal No. S8/638/96/ACC, dated 13-6-1996 wherein the imported goods were confiscated on the sole ground that it was in the nature of consumer goods which requires a specific licence for their import as per the Exim Policy 1992-1997 and which is not available with the importer. The goods were allowed to be redeemed on a fine of Rs. 1,20,000/- and a Penalty of Rs. 50,000/- was also imposed. The value of the offending goods was Rs. 40,000/-. 2. In their appeal before the Commissioner of Customs (Appeals) the appellants, inter alia, submitted that the confiscation order of the Learned Assistant Commissioner was not correct because the ITC (HS) Classification of Import and Export items against Heading 840820.03 was not taken into considera....
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....hat the Commissioner (Appeals) has no power to go beyond the impugned order-in-original. 5. He further argued that the imposition of Redemption Fine in the Order-in-Appeal of the level of 150% of the value was too high and that it was an established practice as held in numerous decisions of the Tribunal that in case of used diesel engines, the RF of about 100% of the value would be just. He cited decision in 1994 (69) E.L.T. 74 (Tribunal) - M/s. Care International, wherein in a number of earlier cases are referred showing that sufficient facts existed that RF was only to the tune of 101%. He further submitted that in the case of Nanak Tradings, the Hon'ble West Regional Bench of the Tribunal held [1998 (98) E.L.T. 381 (Tribunal) = 1....
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....erefore not illegal, and that the case laws cited regarding the new grounds in the Order-in-Appeal were quite different than the facts contained in the said Order-in-Original in this case and were to be distinguished. Thirdly, regarding the quantum of Redemption Fine, he pointed out that according to Board's instructions available with him, the RF was to be in the region of 300% to 350% to discourage illegal imports of used diesel engines as the illegal imports thereof had been noticed in large quantities which was detrimental to the national economy. 7. Ld. Consultant Shri Rajendran rose to rebut by again stressing the case law of Care International wherein he pointed that the number of instances were considered therein which clear....
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.... applicability of such policy as agitated in the appeal petition, the ld. Appellate authority had to come to a conclusion for reasons recorded, whether import was authorised or unauthorised, in the light of the said Policy. In doing so, he had a free hand to consider all the provisions in the said Policy in this respect, that is to say, that he had to examine whether benefit under this policy was available to the appellants when applied to the nature of goods under import. This he did and came to the conclusion that as admittedly the goods were used diesel engines and whereas, the policy referred to in the appeal only applied to new diesel engines, therefore, the same was not applicable in this case. We find that since the appellants themse....