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R.JAYARAMAN, P.K.DESAI
Dipen Enterprises – Appellant
Versus
Collector of Central Exice – Respondent
R. Jayaraman, Member (T)
1. All the above mentioned 4 appeals arise out of the same order passed by the Addl. Collector of Customs & Central Excise, Vadodara, bearing No.VIII/10-l/Cus/T/87-Addl. dated 22-12-1988. By the above order the Addl. Collector confiscated absolutely the goods imported by the appellants M/s. Dipen Enterprises and warehoused under the B/E.No. I-B 11/86-87; I-B 14/86-87 and I-B 13/86-87, all dated 5-8-86. The order also imposed a penalty of Rs. 1,00,000/- on the appellants, M/s. Dipen Enterprises and Rs. 50,000/- each on the other 3 appellants.
2. The brief facts for the purpose of disposal of these appeals can be stated as below:
The appellants, M/s. Dipen Enterprises (hereinafter referred to as 'Dipen') imported at Ahmedabad Airport a consignment of Loaded Printed Circuit Boards (Hereinafter referred to as PCBs) under REP licence granted under para 138(13) of Import Policy AM 1983-84. These goods were sought to be warehoused by filing the warehousing Bs/E and the goods were brought and deposited at C.W.C. Vadodara. The import licence produced was debited with regard to this import and the goods were allowed to be removed to the bonded warehouse at Baroda
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