TaxTMI 
TaxTMI 
1994 (6) TMI 92
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....rder per : Jyoti Balasundaram, Member (J)]. - The appellants herein imported a parcel from M/s. Pace Electronics Ltd. Tokyo, Japan through Foreign Post Office, Jaipur which was presented by postal authorities for examination on 16-11-1989. The importer filed papers for clearance of the same vide letter dated 4-12-1989, enclosing therewith invoice, post parcel receipt, OGL declaration, declaratio....
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....ng Rs. 1,32,932/- were liable for confiscation under Section 111(d) of Customs Act, 1962 and the importer was liable for penal action under Section 112 of Customs Act, 1962. 2. The importer vide its letter dated 15-12-1989 admitted that the items received at Foreign Post Office, Jaipur were VHF/FM chassis with mounted components and to make the trans-receiver work they needed only to add ant....
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....rtificate was issued to the importers by the WPC., M/s. Rajasthan Communication Ltd., were accordingly asked to produce a certificate from the Wireless planning if they wanted to have these equipment cleared for home consumption in case any such opportunity was given by the adjudicating authority. The importer finally produced import licence dated 11-5-1990 issued by the Assistant Wireless Advisor....