Per Justice K.K. Usha :

These appeals arise out of Order-in-Appeal No. HKS(614)CARGO/2001 dated 19.7.2001 at the instance of the Revenue and assessee Respectively. The appellants in C/450/2001 imported documents termed as "JD Power Asia Pacific 2000 QS Maruti Dealer CSI Study" valued at Rs. 8,82,488/- and filed Bill of Entry dated 22.2.2001 seeking its clearance under CTH 4901.99 and claimed benefit of Notification No. 16/2000 (Sl. No. 129). The Adjudicating Authority held that documents imported are not qualified to be treated as printed books or printed manuals and accordingly not eligible for benefit of Notification No. 16/2000. The goods were confiscated under Section 111 (m) of the Customs Act 1962 for the offence of mis-declaration on the part of the appellants and allowed the appellant to redeem the goods on payment of redemption fine of Rs. 3 Lakhs. The penalty of Rs. 1 lakh was also imposed on them under Section 112 (a) of Customs Act 1962.

2. On appeal the Commissioner (Appeals) confirmed the finding of the Adjudicating authority that the goods imported does not fall under the category of printed books and printed manuals meriting exemption under Notification No. 16/20