1999 (3) TMI 99

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....hout speakers) of different make totally valued at Rs. 1,73,600/-. The impugned goods, being not bona fide baggage and in commercial quantity, were confiscated but allowed redemption on a fine of Rs. 85,000/- Penalty of Rs. 15,000/- was also imposed. On appeal, the appellate authority referred the matter of valuation in respect of one type of cordless telephone, viz., Sanyo (LT-5260 valued Rs. 2,700/-) to the original authority on the basis of certain purchase document produced by the respondent. The original authority, after conducting market enquiry agreed to reduce the price from Rs. 2,700/- to Rs. 2,200/-. Consequently the value of the impugned confiscated goods was brought down to Rs. 1,54,600/-. The appellate authority, taking a lenie....

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....ause 3(1)(h) of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993 dated 31-12-1993. In the instant case, 40 Walkmans and 70 cordless telephones cannot be treated as constituting bona fide baggage. As a result, for import of these goods a proper licence is required. In the absence of the said licence, for ITC violation the goods become liable to confiscation under Section 111(d) of the Customs Act, 1962 on account of improper importation. A question may be raised that it is only those goods on import of which there is a prohibition either under the Customs Act or under any other law for the time being in force can attract sub-section (d) of Section 111 ibid. However, it may be clarified here that restricted....