2002 (12) TMI 347

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....ts are a manufacturer of Indian perfumes, mainly Attar. They imported a consignment of glass bottles for packing Attar. The consignment comprised 4,500 dozs. glass bottles valued at Rs. 1.2 lakh. These goods were confiscated by the Customs Authorities holding that the glass bottles were consumer goods and was not allowed for import. The appellants claimed that glass bottles were accessories and we....

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....n to redeem the same on payment of Rs. 75,000/- and imposition of penalty of Rs. 10,000/- were not justified at all. 3. The learned SDR has pointed out that during the relevant period import policy did not permit importation of consumer goods. He also pointed out that the lower authority had reached a finding that bottles in question were capable of direct use and were thus consumer goods. ....