Per V.K. Agrawal :

The issue involved in this appeal is whether the Excimer Laser imported by the Appellants is liable to confiscation and whether penalty is imposable on the importer under the Customs Act for non obtaining the Import Export Code Number.

2. Shri J.M. Sharma, Ld. Consultant, submits that M/s. Laser Sight (India) Pvt. Ltd., herein appellants, imported excimer laser for use in their own clinic; that the impugned goods are freely importable without a licence; that they are not regular importers and exporters; that the issue regarding the import was discussed with the State Bank of India (SBI) who opened the Letter of Credit but never advised the appellants regarding obtaining an Importer Exporter Code; that even the customs House Agent engaged for clearance of the goods did not advise them to obtain the code. The Commissioner of Customs had confiscated the Excimer Laser under Section 111 (d) of the Customs Act and ordered redemption on payment of fine Rs. 1,00,000/- and imposed a personal penalty holding that the impugned goods were imported before obtaining code No. and thus provisions of Exim Policy 1997-2002 had been violated. The Ld. Consultant submitted that th