Per Shri V.P. Gulati: This appeal is against the order of Collector of Customs and Central Excise, Trichy. Under the impugned order Lubricating oil consisting of 1876 packages described as Adnoc oils and ??? valued at Rs 16,35,383/- have been confiscated and allowed to be redeemed on payment of redemption of Rs 7,00,000/-. The appellants have also been imposed a penalty of Rs 1,00,000/- for the reason that the goods imported were covered by canalised list of items under Sl. 157 of the Import and Export Policy 1992-97 and also the goods are covered by the negative list of consumer goods under Sl. 156 of the said policy.

2. Shri Subramanian, the learned Senior Advocate for the appellants pleaded that the goods imported are in packings of 1, 2 and 8 litres and by virtue of this being in packages these have been held to be consumer goods. In this connection he referred us to the communication from the office of the DGTD signed by Deputy Director General Foreign Trade wherein has been clarified that "lubricating oil is freely importable without any restriction relating to licensing etc. except in consumer packs. Import of lubricating oil in consumer pack will require an Import licen