TaxTMI 
TaxTMI 
2008 (4) TMI 634
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....der per : Archana Wadhwa, Member (J)]. - As per the facts on record, the appellant imported a consignment of ABR 202 Digital Audio Satellite Receivers. In as much as the said goods required a specific import licence, which was not produced by the appellant, the same were confiscated by the officers with an option to the appellant to redeem the same on payment of redemption fine of Rs. 2m28,602/-....
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....are not consumer goods, so SIL is not required. The Satellite Receivers are covered at EXIM Code 852520 11 20 of ITC (HS) classification issued by the Ministry of Commerce. The Import Policy column corresponding to the EXIM Code 8525 20 11 20 reads 'restricted'. The Column of conditions relating to the Policy reads consumer goods not permitted to be imported against a licence or in accordance with....
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....rict the scope of the word 'Restricted' to only consumer goods. I, therefore, hold that the all Satellite Receivers are restricted and the appellant needed a SIL, for import of the said item. As they have not produced the licence, the goods have rightly been confiscated under Section 111(d) of the Customs Act, 1962." 4. We agree with the above view of the authorities below. The item's descri....