2000 (4) TMI 402

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....esented. I have read the memorandum of appeal and heard the departmental representative. 2. In the impugned order, the Commissioner has ordered confiscation, with an option to redeem them on payment of fine caps and crown corks imported by the appellant for the reason that their import without a licence was prohibited as clarified by the ITC circular 57/92-97 of the Directorate General of Fo....

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....ed by the licensing authority for import of these goods by the appellant, and that this licence is valid for goods already shipped. The licence is issued for import of 75,600 printed crown caps with PVM liner and endorsed valid for goods already imported. This is seen from the photocopy of the import licence no. 1532794 issued on 18-12-1995 to the Pepsico India Holdings, New Delhi. It therefore ap....