2003 (9) TMI 623

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.... the Respondent. [Order]. -  The 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 the....

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....the licensing authority. That the circular came 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 jus....