1984 (10) TMI 213

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....iefly stated are that the appellants imported 45 cases of Max Brand staple pins of the c.i.f. value of Rs. 1,13,389 and presented several import licences, for clearance of the goods. On objection being raised by the Customs Authorities, they withdrew the licences and presented certain other licences. Finally, the licences presented were held as not valid to cover the import and the Collector, after holding adjudication proceedings, confiscated the goods under Section III(d) of the Customs Act, 1962 read with Section 3 of the Imports and Exports (Control) Act, 1947. However, he allowed the appellants an option under Section 125 of the Customs Act to redeem the goods on payment of a fine of Rs. 1,50,000 which the appellants availed of. The ap....

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.... in the First Schedule to the Customs Tariff Act and in the Schedule to the Imports (Control) Order. Heading 73.31 of the Customs Tariff Schedule reads thus- "Nails, Tracks, Staples, Hook-nails, corrugated Nails, Spiked Cramps, Studs, Spikes and Drawing Pins, of Iron or Steel, whether or not with heads of other materials, but not including such articles with heads of copper." Heading 83.01/15 reads thus - "Miscellaneous articles of base Metal." (1)  *               *                * (2)  *               *&e....

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.... He also referred to C.C.I.E.'s circular dated the 9th December, 1980 clarifying that staples for stationery were covered by Serial No. 622 in Appendix 3. This circular was addressed to all Chambers of Commerce and Industry and recognised associations borne on the mailing list of the C.C.I.E. The letter of credit in the present case was opened on 12-1-1981 i.e. after the clarificatory circular and, therefore, the appellants could not plead ignorance. 6. In reply, Shri Kantawala urged that the C.C.I.E.'s circular had no legal force. 7. We have carefully considered the submissions of both sides. We could observe in the first place that the appellants' statement is self-contradictory and lacks consistence. If the subject staple....