2005 (9) TMI 144

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....r, Member (T)]. - Heard both sides and perused record. Under the impugned order, equipment worth about Rs. 6 crores imported by the first appellant remains confiscated. There is also duty demand and penalties under the order. The confiscated equipment belongs to the second appellant. 2.  The equipment had been imported for Development of software for WLL telephony. The impugned order has r....

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.... contention that items allowed to be imported by software Development Authority cannot be interfered with by the jurisdictional Customs/Central Excise Officers. As against this, the ld. SDR has relied on the judgment of Hon'ble Supreme Court in the case of Seshank Sea Foods Pvt. Ltd. v. Union of India reported in 1996 (88) E.L.T. 626 and contended that if goods imported duty free violated the term....

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....LL technology. MTNL is a user of WLL technology in its network. Therefore, they were an appropriate agency for testing the software. 5. We feel that the decision of Apex Court in the case of Seshank Sea Foods (supra) has no application to the present case. In that case goods imported duty free under advance licence scheme were found to have been disposed of by the importer. There is no such dep....