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2013 (5) TMI 437 - AT - CustomsConfiscation – wireless equipment – licence - Whether the wireless equipment purchased under an invoice by the appellant from M/s. A.T. Manufacturing Company is liable to confiscation? – Held that - The appellants have installed the wireless equipment in their foreign going vessel for which no licence under Indian Telegraph Act, 1885 is required. However, these Rules are not applicable for the situation when a wireless equipment 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. 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 absolutely confiscated and ordered for destruction. Therefore, set-aside and case is remanded back to Commissioner.
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