TMI Blog2013 (5) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is therefore, liable to confiscation. Whether option can be given to the appellant to redeem the same on payment of redemption fine? - Held that - the wireless equipment purchased by the appellant under a valid invoice was installed on their foreign going vessel, which is permissible as per Rule 3 of Indian Wireless Telegraph (Foreign Ships) Rules, 1973. Destruction of wireless equipment will be required as per letter dated 27.7.1995 only in a situation where such wireless equipment is required to be retained within the jurisdiction of Indian Territory after purchase from the ship breaking activity. Thus, the wireless equipment purchased by the appellant and installed in their foreign going vessel was not required to be absolutel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c observation about non-maintenance of records in respect of confiscated goods other than GMDSS set and also taking into account the fact that value of the goods is very low and also taking into consideration the fact that penalty has already been set aside, which is imposable for rendering the goods liable to confiscation, the confiscation of all the goods except GMDSS is set aside. As regards GMDSS station, the Commissioner is required to consider relevant statutory provisions and whether the appellant is entitled to possess it as per law and if so whether the purchase made by them can be held to be legal and whether the goods can be released to them on payment of fine in lieu of confiscation, treating the same as restricted items. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the judgment of Hon ble Supreme Court in the case of Aafloat Textiles (I) Pvt. Limited 2009 (235) ELT 587 (S.C.). 5. Heard both sides. The issue involved in this appeal is, whether the wireless equipment purchased under an invoice by the appellant from M/s. A.T. Manufacturing Company is liable to confiscation. Secondly, whether on confiscation the goods are required to be absolutely confiscated under Section 111 of Customs Act, 1962 read with Import Manifest (Vessels) Regulations, 1971 or an option can be given to the appellant to redeem the same on payment of redemption fine. It is observed from the file that letter No. L-14011/1/95-AHD dated 27.7.1995, issued by Ministry of Communication, as reproduced in Para-41 of the order in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quipment was purchased by the appellant in the territorial India, which is not permissible, as per Ministry of Communication letter dated 27.7.1995. The wireless equipment purchased by the appellant is therefore, liable to confiscation under Section 111 of Customs Act, 1962. 7. So far as the second point regarding giving an option of redemption to the appellant is concerned, it is relevant to mention that as per Para 1 of letter dated 27.7.1995, wireless equipment can be bought and sold with a valid licence which means that transaction of buying wireless equipment was not absolutely prohibited under the relevant law. Further, the wireless equipment purchased by the appellant under a valid invoice was installed on their foreign going vesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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