1989 (11) TMI 190

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.....  - This is an appeal against the order of the Collector of Customs, Bangalore, dated 9-2-1988. Brief facts of the case are the appellants imported a computer system and claimed clearance of the same under OGL against Sl. No. 8 of Appendix 6 read with para 58(2) of the Policy Book. The lower authority's objection to the import was that the appellants had not imported the configuration as ....

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.... any finding in regard to the authoritative opinion placed before him. 2. The learned Consultant for the appellants pleaded that the computer system imported by them answered to the description of the system as allowed under the Policy. He drew my attention to the certificate issued by the Department of Computer Science and Automation and the definition of 'Console' as given in "A Dictionary of....

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....his definition of 'console' and passed orders without referring to any authority in support of his finding. 4. The learned JDR for the Department adopted the reasoning given in the order-in-original. 5. It is observed that the appellants had ordered for a computer system and there is no adverse finding that what has been imported is not a computer system. The question that falls for my consi....

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....pellants had also produced before the lower authority a certificate from the Indian Institute of Science and also has referred to an authority as to what constitutes a console. The learned lower authority has not given any finding in regard to that nor has cited any authority in support of his findings given in the impugned order. It is observed that the console is defined in the McGraw-Hill Dicti....