2001 (4) TMI 767

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....ent. [Order]. -  This appeal is against the order of the Commissioner (Appeals) confirming the order of the Asstt. Collector of Customs holding the goods imported by the appellant to be liable to confiscation, and importer liable to penalty, but reducing the redemption fine and penalty determined by the Asstt. Collector from Rs. 45,000/- to Rs. 30,000/- and Rs. 22,750 to Rs. 10,000/-. A....

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....d his order. 3. The first contention in the appeal is that there is no finding that gugal is consumer goods; its import is permitted unless it falls in the negative list. There is nothing to show that it is in the negative list. Paragraph 22 of the relevant import policy permitted import of capital goods, raw materials etc. without any restriction except to the extent that such imports wer....