JUDGMENT

Sanjeev Sachdeva, J. (Oral) - Appellants impugn judgment dated 18.08.2017 passed by the Customs Excise Service Tax Appellate Tribunal (hereinafter referred to as the Tribunal) whereby the appeals filed by the appellants arising out of order-in-original dated 16.05.2014 have been dismissed.

2. By order dated 01.08.2018, while admitting these appeals for hearing the following question of law was framed for consideration:

" Did the Tribunal fall into error in concluding that the appellants/assessees were culpable and/or were liable to the penalty imposed under Section 112 of the Customs Act and that the goods were liable for confiscation, in the circumstances of the case?"

3. Appellant are in the business of interalia supplying various types of Very Small Aperture Terminal (hereinafter referred to as "VSAT") and its components to various customers.

4. Appellants are authorized dealer of wireless equipment possessing a dealer possession license issued by Department of Telecom, Ministry of Communications and IT.

5. Appellants imported various components of VAST during December 2007 and March 2009.

6. It is not in dispute that the import was subject to production of a license from the