TaxTMI 
TaxTMI 
2001 (8) TMI 430
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....nt. [Order per : Gowri Shankar, Member (T)]. - The appellant imported a consignment of parts of blinker lantern. The custom house issued notice to him proposing confiscation of the goods and penalty on the importer on the ground that they were consumer goods as defined in paragraph 156 of the relevant Import Policy, and their import required a specific licence. In the order impugned in the appe....
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....hey are not prohibited items in the negative list of imports." Basmati Paddy, brown rice was exempted. The negative list was in two parts. Part I specified prohibited items, which were not permitted to be imported. Part II is specified restricted items, which are described as consumer goods. These are permitted to be imported except against a licence on in accordance with public notice issued in t....
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....d of taking them to the SEEPZ. The explanation that the advocate for the appellant offers in justification is as result of the delay by the custom house in clearing the goods, the export order, for fulfilment of which the goods were required, was cancelled. In order to mitigate the losses to some extent the appellant sold the goods in the open market. There is some justification for this claim. Th....