ORDER
V.P. Gulati, Vice-President
1. This issue in the appeal relates to importation of refrigeration units which are claimed to be for fitment into the motor vehicle to bring into existence the truck refrigeration unit.
2. The learned Advocate for the appellants fairly concedes that at the relevant time the transport vehicles were listed as one of the items under the negative list. It was put to the learned Advocate in case the truck in which refrigeration unit fitted into is notified as consumer item in view of the specific inclusion of the transport vehicles under the negative list, the appellants would have been allowed the import of the vehicle with refrigeration unit as such under OGL. He has pleaded no doubt at that time since the transport vehicles were listed under the negative list the truck as such could not be imported. The Policy came to be clarified later by Appendix which was issued separately and under that it is shown that such trucks could be allowed importation. He has also referred us to para 31A of the learned lower authority’s order under which it has been held that since the refrigeration units would be straightaway fitted into the vehicle without processing, these therefore could not be imported in view of the definition of consumer goods as set out in the relevant Import and Export Policy. He has urged that some processing for fitment had to be carried out and these processing would be in the nature of fitting the pipes, wires etc. He could not point out whether the refrigeration units itself required any further processing. He has pleaded that the reasonings of the learned lower authority in view of his plea taken was not tenable. In any case he has pleaded the absolute confiscation was not warranted and has pleaded that the appellants should have been allowed an option to redeem the goods.
3. Heard the learned SDR for the Department. He has pleaded the refrigeration van even in the current Policy are not allowed import under OGL and these are shown as restricted for import. He has pleaded at the relevant time all transport vehicles were treated as consumer goods. In view of that he has pleaded that the parts which are to be fitted into the transport vehicles have also to be treated as covered by the negative list. In regard to the plea of redemption fine for redemption of the goods he leaves it to the Bench.
4. We have considered the pleas made by both the sides. We observe at the relevant time the vehicles were not allowed import under OGL as these figured in the negative list under the list of miscellaneous items in para 156 of the Import and Export Policy. We observe SI. No. 3 in the list shows that commercial and passenger automobile vehicles are not permissible for importation. The refrigeration vans as such therefore also would not have been allowed import at the relevant time without any import licence. The refrigeration equipment to be fitted into the vehicles also likewise being parts of such vehicles could not be permitted for import. We in the circumstances hold that the goods have been rightly held to be not importable under OGL and the same were therefore liable for confiscation in the absence of an import licence. We in the circumstances uphold the order of confiscation of the refrigeration units. Adverting to the alternative plea that the appellants should be allowed to redeem the goods we are of the view that since these goods are intended to be fitted into the refrigeration vehicles the learned lower authority should have allowed the appellants the option for clearance of the goods for home consumption on payment of suitable redemption fine. Since we do not have any information about the market value of the goods at the relevant time, we remand the matter for this limited purpose to the learned lower authority for passing appropriate orders after taking into consideration the pleas that might be made by the appellants in this regard, if the goods are still available. At this stage the learned Advocate sought for reduction in the levy of personal penalty. Taking into consideration the nature of the goods and the facts and circumstances of the case and the pleas made we hold that the ends of justice will be met if the penalty levied is reduced to Rs. 75,000/-(seventy five thousand). The appeal is disposed of in the above terms.
(Pronounced and dictated in the Open Court).