Per S.S. Sekhon :

The appellants imported the following goods:-

1. Spray Gun

2. Cloth Cutting Machine

3. Thread Cutter

4. Pins

5. Needles

6. Foot Massager

2. They are the traders and imported these goods in the belief that they are freely importable under EXIM Policy 1992-97. They sought clearance of the same without producing any Import Licence.

3. Relying on the definition of consumer goods and on examination of the goods, and as the importer produced licence No. 3035246/205/94 with TRA issued from Air Cargo Complex, Bangalore for the import of 3500 boxes Plastic pins for tags & for the other goods i.e., 500 spray guns, 10 Pcs Cloth cutting machines, 500 boxes S.S. Pins, 1500 Doz. thread cutters, 525 boxes needles and 1 foot massager they did not produce any import licence. These items were considered to require an import licence and were liable to confiscation under Section 111 (d) of the Customs Act, as they were considered to be consumer items in terms of Para 156A of EXIM Policy 1992-97 issued under Section 5 of Foreign Trade (D & R) Act, 1962. The Commissioner (Appeals) after hearing the party found as under:-

"A perusal of the catalogues produced by importers reveals