Special import licence covers electronic keyboards; customs confiscation, redemption fine and penalty were set aside.

Electronic keyboards imported by the appellant were held to fall within Serial No. 16 of Appendix 35 of the Handbook of Procedures 1992-97, because that entry was not confined to a particular tariff heading for electronic musical instruments and keyboards. The goods were identified from catalogues as electronic keyboards, and references to Serial Nos. 12 and 15 dealing with educational games, toys and similar goods did not justify denial of the special import licence. The import was therefore treated as covered by the licence, and the confiscation, redemption fine and penalty were set aside.

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Issues: Whether electronic keyboards imported by the appellant were covered by Serial No. 16 of Appendix 35 of the Handbook of Procedures 1992-97 so as to be importable under the special import licence, and whether confiscation, redemption fine and penalty were sustainable.

Analysis: Serial No. 16 of Appendix 35 was held not to confine electronic musical instruments and keyboards to a particular tariff heading. The imported goods were found, on the catalogues, to be electronic keyboards. The references to Serial Nos. 12 and 15, which dealt with educational games, toys and similar goods, were not sufficient to deny the benefit of the special import licence.

Conclusion: The import was held to be covered by the special import licence, and the confiscation, redemption fine and penalty were set aside.

Final Conclusion: The appeal succeeded and the importers obtained relief from the adverse customs order.

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