2000 (5) TMI 278

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..... S/Shri K.G. Sheth, Ajay Sheth, Advocates, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in these appeals filed by Revenue is whether the respondents M/s. National Trading Co. has imported watch case in complete condition so as to attract requirement of special licence for its import? 2. Shri R.K. Sharma, learned SDR, submitted that watch cases....

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....imported complete watch case, the import of which can be made only on the basis of special licence. Accordingly they were liable for confiscation and the redemption fine and personal penalty imposed by the Assistant Commissioner were not in excess which should be upheld by the Tribunal. Reliance was placed on the decision in the case of Sharp Business v. C.C. - 1990 (49) E.L.T. 640 and Sigma Elect....