1996 (10) TMI 320

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....for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against the Order-in-Original No. S/10-39/88-CC, dated 20-5-1988 passed by the Collector of Customs. 2. The appellants filed a bill of entry for clearance of among others the following goods under Project Import against the Import Licence dated 27th June, 1985 : (i) Uninterruptible Power ....

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.... impugned order Collector of Customs held that UPS, i.e., Uninterrupted Power Supply with battery back-up is an essential facility to ensure power supply in the event of failure of normal power supply but that by itself would not make it a part of the computer/micro process system. Being specific goods these would need specific import licence. He, therefore, confiscated goods but allowed redemptio....

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....ts that this system was imported along with the main goods referred to in the Invoice dated 21st March, 1988, placed at Page 30. He, further, forcefully submits that the entire licence covered all the equipment which was supplied under the Equipment Supply Agreement which is also registered for Project Import. 6. The ld. Advocate also in the alternative prays for leniency on the ground tha....

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....nstant supply of power in case of a sudden breakdown as its absence may cause irreparable loss to the equipment or the data stored in that. Only for that reason however it cannot be considered as a part of the equipment. The appellants have also not placed before us any clarification obtained from the Licensing Authority as to admissibility or otherwise of these goods under the licence. 9.&emsp....