2000 (1) TMI 236

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....-  The appeal has been taken up for disposal since the notice has come back undelivered. In this case the appellants have imported populated PCBs which were required for fax machines. The quantity of goods was 100 Nos. of four different types and the bill of entry was filed on 16-1-1992. These items admittedly fall in entry No. 176 of App. 2(B) of ITC Policy 1990-93. The adjudicating autho....

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....assed by the lower authorities have been perused by me. They have discussed the margin of profit and also what is available in the market by selling of the licence. The order-in-appeal as well as the order-in-original discussed these aspects. Hence I am of the view that the orders cannot be found fault with. Admittedly there was no licence available for import of these goods. Hence it is clearly v....