2001 (9) TMI 609

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.... of Rs. 50,000/- (rupees fifty thousand) has been imposed upon the appellant. The appellant has not appeared inspite of today's notice of hearing having been sent well in advance. I also note from the case records that on the last occasions also nobody caused appearance on behalf of the appellant, when the matter was adjourned to 27-8-2001. Accordingly I have heard Shri A.K. Chattopadhyay, ld. JDR appearing for the Revenue and have gone through the impugned order. 2. The appellants had imported old and used industrial sewing machines under the provisions of Import Export Policy. The appellant is a trader of industrial sewing machines and is not actual user. The only dispute involved in the present appeal is as to whether the old and....

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....tion given by Deputy Director, DGFT, vide its letter F. No. 01/93/080/522 & 662/AMOI/681, dt. 18-8-2000. The said clarification is to the effect that import can only be effected by actual users. By observing so he has confiscated the machines with an option to the appellant to redeem the same and has also imposed personal penalty. 4. The relevant paragraph of the order of the Commissioner is reproduced below for better appreciation :- "8. In para 5.4 of the HandBook of Procedure it is clearly mentioned that second hand capital goods shall not be transferred, sold or otherwise disposed of within a period of two years except with the prior permission of the Director General of Foreign Trade. I find that the department was corr....