2003 (9) TMI 623

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....e common question for consideration in this appeal is whether the goods described as "tube assembly" imported by the appellant would be cleared without a production of import licence. In the orders impugned in these appeals, the Commissioner (Appeals) has confirmed the finding of the Dy./Asstt. Commissioner that goods being consumer goods a licence for their import was required. Hence these appeal....

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....ame to the notice of the appellants late may at most be a factor to find leniency but does not offer a defence to the charge of unlawful import. The fine for redemption of 1.60 lakhs of consignment valued at Rs. 3 lakhs does not in my view call for reduction particularly when the goods were to be sold by the appellant. However, in my view these facts justify setting aside penalty imposed on the ap....