2001 (11) TMI 598

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....lekar, Member (T)]. -  The Appellants are not present, but request for disposal on merits. We have heard Shri Virag Gupta for the Revenue. 2. The Appellants possessed a licence to import initial accessories spares and other items for manufacture of printing machinery. Parts of printing machinery falling under sub-heading 8443.90 attracted concessional duty in terms of Notification No. ....

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.... of machines. In this view, we confiscated the goods under Section 111(d) of the Customs Act, 1962 and permitted their redemption on a fine. He also disallowed the benefit of the notification. The Collector also disallowed the alternative plea for clearance under OGL on the ground that the contested machines were single colour machines, whereas under OGL four colour machines were importable. Again....