TaxTMI 
TaxTMI 
1996 (10) TMI 320
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....ben 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 Supply consisting of cells, accessories of ce....
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.....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 redemption of these goods on payment of redemption fine of Rs.....
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....ods 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 that these were bona fide imported. The equipment was covere....
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....bsence 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. In Para 6 of the Appeal-memo, the appellants have stated that ....