Notification benefit for fax machines with answering systems upheld in principle, but stay relief was refused.

Import of fax machines with telephone answering systems was held not to lose notification benefit merely because of the additional answering function, and the Tribunal observed that the respondents appeared to have a strong case on merits. On that basis, the request for exercise of inherent powers and stay relief was rejected.

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Issues: Whether the appellant was entitled to stay relief in respect of the import of fax machines with telephone answering system under Notification No. 59/88-Cus.

Analysis: The Tribunal noted that the additional telephone answering function did not by itself deprive the imported fax machine of the benefit of the notification, and observed that the respondents appeared to have a good case on merits.

Outcome: The request for exercise of inherent powers and grant of stay was rejected.

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