2000 (6) TMI 341

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.... short point for determination in this Revenue Appeal against Order-in-Appeal No. C. Cus. 1290/98, dated 23-12-1998 is whether the Textile Loop Fasteners valued at Rs. 64,995/- imported from Hongkong by the appellants is liable to confiscation in view of their being no specific import licence. Appellants vide their letter dated 24-3-1999 have requested for decision on merits. They submit that the ....

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....brics can only be imported against a SIL being a restricted item under the Policy. As no import licence was made available, therefore, the original authority had rightly confiscated the same and allowed on redemption which was not exercised by the present respondents. He submits that as against this, the order-in-appeal impugned has not considered the legal position indicated above but has merely ....

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....y. The order impugned is also silent on why the said report has been brushed aside. The respondents have also not produced any legal submissions or evidence to the contrary before me. They have merely stressed that they are a SSI unit and that these loop fasteners are used in baby nappies. On careful consideration of the ITC HSN noted above, I find that the end-use is irrelevant under this Policy.....