2014 (5) TMI 633

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....sioner (AR), for the Appellant. Shri J.H. Motwani with Sushant Murthy, Advocates, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein penalty under Section 112 of the Customs Act has been dropped against the respondents. 2. The facts of the case are that intelligence was gathered by a special investigation that M/s. Reliance Communication Ltd. importe....

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.... the said goods and thereby classifying them wrongly and availing wrong notification. But the adjudicating authority did not impose penalty under Section 112 of the Customs Act. Therefore, Revenue is in appeal before us. 4. Ld. DR submitted that as the impugned goods require licence, therefore the respondent has violated the provisions of Indian Wireless Telegraphy Act read with Section 11....

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.... reception requires such a licence at the time of import in view of the provisions of Section 3 of the Indian Wireless Telegraphy Act, 1933 read with Section 11 of the Customs Act. Section 3 of the Indian Wireless Telegraphy Act reads as under : "3. Prohibition of possession of wireless telegraphy apparatus without licence. - Save as provided by Section 4, no person shall possess wireless ....

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....der CTI 8517 70 90. Against this item also import policy is noted as "free". So the proposed change in classification cannot bring in a new restriction. Further, the goods are already cleared and therefore goods cannot be confiscated under Section 111(d) of the Customs Act. If there is any violation of the Indian Wireless Telegraphy Act, 1933 for the use of the equipment it is for the Telegraph de....