Abacus Computers Ltd. Vs. Commissioner of Customs, Acc

.....consumer electronic equipment as its use was not limited to professional or industrial application only and as per para 41(2) of the policy, import of computers/computer based systems and peripherals other than those allowed under ogl require specific import licence for their clearance and prior clearance of the department of electronics was also required. show cause notice was issued proposing confiscation of the personal computers imported without cover of valid itc licence and proposing imposition of penalty. the collector of customs ordered confiscation with option to redeem the goods on payment of fine of rs. 4 lakhs and imposed penalty of rs. 2 lakhs on the importers under section 112(a) of the customs act. hence this appeal.2. none appears for the appellants in spite of notice. hence i heard the ld. departmental representative shri uma shankar and perused the records. the appellants have not put any material on record as to why the goods cannot be treated as consumer goods, while on the other hand, the adjudicating authority has given a clear finding that the goods can directly satisfy human needs and therefore, fall within the description of consumer goods. since the goods are consumer goods they are not covered under ogl and required a specific import licence. therefore, the licence produced by the importers has rightly been held not to be valid for the coverage of the import. since the import is unauthorised, confiscation is sustainable as well as the penalty. i, therefore, uphold the impugned order and reject the appeal.