1987 (5) TMI 191

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....- This appeal is directed against the order of the Collector of Customs (Appeals), Madras dated 9-10-1986 confirming the order of the original authority namely, the Assistant Collector of Customs, Madras dated 30-5-1986 and upholding the redemption fine of Rs. 6,500/- imposed on the appellant under Section 125 of the Customs Act, 1962 (the Act for short). The appellant imported from Japan a Sony C....

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....g to O.G.L. No. 4 import of colour T.V. will be permissible as the same is only a bona fide technical and trade sample supplied free of charge not exceeding Rs. 20,000/- in C.I.F. value covered by Serial No.4 thereunder. It was further contended that the import of colour T.V. in the fact and circumstances of the case cannot be construed to be consumer goods. 3.  The learned S.D.R., Shri K.....

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....refully considered the submissions before me. The short question that would arise for my consideration in the present case is whether the goods namely, the colour T.V. is permissible for import by a Research and Development unit in terms of Appendix 7 dealing with O.G.L. No. 4. As rightly contended by the learned S.D.R. the imported goods is a colour T.V. which is a consumer item and as per Clause....

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.... agree with the submission of the learned Counsel because I do not find any ambiguity with reference to the nature of the item imported and if really the licensing authorities had intended to cover the item in question under O.G.L., there is no reason as to why it was not specifically listed. The plea of the learned Counsel that the expression 'trade sample' would cover all items, is too vague and....