TaxTMI 
TaxTMI 
1995 (6) TMI 108
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....dents. [Order]. - This appeal is directed against the order-in-Appeal No. 1008/90 BCH, dated 5-7-1990 of the Collector of Customs (Appeals), Bombay, confirming the Order-in-Original No. S/10-226/89IV, dated 4-12-1990 of Asst. Collector of Customs, Bombay, ordering confiscation of the goods imported by the appellants with option to pay redemption fine of Rs. 5600/-. 2. The appellants impor....
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....held liable to confiscation and impugned order came to be passed, which on appeal was confirmed by the Collector (Appeals). 3. Shri D.S. Moghe, the authorised representative of the appellants submits that the items were imported for R & D purpose which was permissible under the OGL licence No. 5/88 and the condition laid down therein have been duly complied with. In his submission, therefore....
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....rt has rightly been held as unauthorised. 5. Considering the submissions made and going through the records and considering the facts, the conditions incorporated in Appx 6 are the conditions covering imports under OGL. They do not say that they will apply to only specific OGL and not to all the OGL issued during the relevant policy period. Further, para 31 is a requirement which is a pre-im....