2006 (1) TMI 522

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....r the Respondent. [Order per : S.S. Kang, Vice-President]. -  These appeals are filed in common adjudication order, therefore, are being taken up together. 2. The brief facts of the case are that M/s. Modern Time Industries imported Two lakhs pieces of LCD modules and watch components. The watch components are in negative list and can be imported by the actual user basis. The ap....

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....ed to evade payment of duty. The adjudicating authority confiscated the seized watch modules and confirmed the demand of duty by enhancing the value of goods imported. A Maruti car was also confiscated on the ground that the same was used for transporting the smuggled goods and allowed the release on payment of redemption fine of Rs. 25,000/-. Personal penalties were also imposed on Shri Harbhagwa....

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.... under the provisions of ITC Public Notice dated 17-7-92 by an actual user and no transfer of the imported such goods was allowed without the permission of the Chief Controller of Imports and Exports. The appellant made import of parts of watches on actual user basis by showing the address of the factory and also by producing SSI certificate issued by the District Industrial Officer. On verificati....