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Appearance Mrs Sabrina Cano, Superintendent (AR) for the Revenue None for the respondent Coram:

Honble Mr. M. Veeraiyan, Member (Technical) FINAL ORDER No._______________________2012
1. This is an appeal by the department against the order of the Commissioner (Appeals) No. 58/2008 (H-II) (D) Cus. dated 27.11.2008.
2. Heard the learned Superintendent (AR) for the appellant/department. None appears for the respondent in spite of notice.
3. The respondent appears to have imported a consignment of Canvas Office bags intended to be distributed to the employees of the newly opened branch office. They have imported the said consignments without procuring the IEC number. Original authority, vide order dated 27.06.2008, held that such import without IE code was in violation of Section 7 of the Foreign Trade (Development & Regulation) Act, 1992. Therefore, he has imposed a penalty of Rs. 2000/- on the importer under Section 117 of the Customs Act for having committed the act of importing goods without having Importer/Exporter Code. Department was of the view that even the goods which have been imported should have been held liable for confiscation as importation without an IE code amounted to import of prohibited goods. Accordingly, appeal was filed before the Commissioner (Appeals) who rejected the appeal of the department. He specifically noted that there was no detail of the goods imported. He has also held that the goods could not be treated as prohibited goods in terms of Section 2(33) of the Customs Act. Against the order of the Commissioner (Appeals) upholding the order of the original authority, the department has filed appeal before the Tribunal.