2001 (3) TMI 373

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....acko, Member (J)]. -  The brief facts of the case are as follows : 2. The appellants, in October, 1995, imported from the United Kingdom 9500 pcs. of what was described as "Advertisement Material/Printed Card" in the foreign supplier's invoice, dated 6-10-1995. Claiming to have imported the goods under Open General Licence (in short OGL), they filed Bill of Entry, dated 2-11-1995 throu....

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....ant Commissioner of Customs, ACU, New Delhi, thereupon, passed a Spot Adjudication Order on 1-12-1995, wherein he recorded his finding that the imported goods were consumer goods falling in the Negative List of imports under the EXIM policy 1992-97 and, therefore, in the absence of specific licence for import, the importation was in contravention of the provisions of Section 11 of the Customs Act,....

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....s of scenery printed in glossy finish, in rectangular shape and 8' x 6' in size. She also noted the words printed overleaf. We find that these observations of the lower appellate authority are correct. What has been printed on the back side of the sample shown to us is essentially the address of the printers in England. We do not find any sort of printing on the sample making it an advertisement m....

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....ities for enhancing the value of the goods to Rs. 38,000/-. Such unreasonable enhancement of value has had an obvious impact on the quantum of redemption fine imposed in lieu of confiscation. We find that, though the charge of mis-description levelled against the importer stands proved, there is no evidence on record to establish the charge of under-valuation. In this view of the matter, the penal....