ORDER
Chittaranjan Satapathy, Member, (T)
1. Heard both sides. The adjudicating Commissioner has confiscated the impugned goods valued at Rs. 10,69,936/-, allowed redemption on a fine of Rs. 3,50,000/- and has imposed a penalty of Rs. 35,000/-. His findings are as under :
“I have carefully examined the records of the case and considered the submissions both written and oral made by the importers. There is overwhelming evidence in the form of opinion given by an independent textile expert that the goods under import are weft knit fabrics which merit classification under CTH 6002.93. During the course of personal hearing the importers were informed that the textile expert had given his opinion about the quality of the fabric (i.e. they are weft knit fabric). This was not disputed by the importers. Goods classifiable under CTH 6002.93 are restricted for import and can be imported only against a licence or in accordance with a public notice issued in this behalf as per the provisions of the ITC (HS) Classifications of Export and Import Items 1997-2002.
The importers are not in possession of licence to facilitate clearance of the goods. Therefore, the import of subject goods is unauthorized and liable to confiscation under Section 111(d) of Customs Act, 1962. The importers are also liable to penal action under Section 112(a) of Customs Act, 1962.”
2. We have considered the submissions made, but do not find any reason to interfere with the findings given by the adjudicating Commissioner. However, considering the fact that it was a first time import, we reduce the fine to Rs. 2 Lakhs. The penalty imposed is not excessive. Hence the same does not call for any reduction. Except for reduction in the redemption fine, the appeal is rejected.
(Pronounced in Court)