1988 (12) TMI 278

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods on payment of fine in lieu of confiscation of a sum of Rs. 2,00,000/-. 2. The brief facts are that the appellant imported a consignment described in the BE as Electronic Circuit Testers (Multimeters) by air at Bangalore and claimed clearance of the goods against OGL against Additional Licence in terms of para 265 (5) of the Policy Book which lays down that Additional licences are valid for import of capital goods listed in Appendix I Part B which have been placed on Open General Licence. They claimed clearance of the goods against Serial No. 10(140) of Appendix I Part B. The goods allowed import against this Serial No. is "Special Testing and calibration equipment for electronic milk analysers, including calibrator, milk-o-tester,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd above applies only to Voltmeter and not multimeter. In any case he submitted that the quantum of redemption fine was excessive. 4. Shri C.V.Krishnan, the learned D.R. appearing for the Department contended that the description against Serial No. 10(140) of Appendix I Part B applies to such equipments as are made for electronic milk analysers whereas, the general purpose Electronic Circuit Tester imported by the appellants would not be covered by this entry. The Collector in his impugned order has also considered the order of the Collector (Appeals) referred to and relied upon by the appellants and has given his reasons for differing from the Collector (Appeals). 5. We have carefully considered the submissions made by the learned Co....