2017 (3) TMI 348

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....heatre, home automation, viz, Crestron MTX-3 Panel System. 2. The petitioners approached the Hon'ble High Court following order-in-appeal of Commissioner of Customs (Appeals-I), Chennai, dated 8^th February 2016 setting aside confiscation of the above items ordered by Assistant Commissioner of Customs (Courier Cell), Airport, Chennai. The original authority had relied upon rules notified on 20^th January 2005 issued from NCR-11014/172004-LR (Pt.) of the Government of India in the Ministry of Communication and Information Technology (Wireless, Planning and Co-ordination Wing) in pursuance of section 4 and 10 of the Indian Wireless Telegraph Act, 1933 requiring equipment using de-licensed frequencies to be in compliance with certificat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tended that requirement of obtaining 'equipment type approval' was mandatory. Learned Counsel for the respondent submitted that the first appellate authority, after taking due note of very same contentions now before us, had rendered its finding. It is also his contention that even if the goods were prohibited, the provisions of section 125 of the Customs Act, 1962 did not foreclose the option of redemption on payment of fine. It was also argued that Revenue while filing the appeal against the impugned order had not considered it necessary to obtain stay on the implementation of the appellate order and, therefore, the urgency or criticality of holding up the consignment was never an issue as far as Revenue is concerned. Our attentio....