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2015 (1) TMI 930 - HC - CustomsPenalty u/s 112(a) - Import of Equipment - Restricted item or not - Transmitter Broadcasting Equipment Sub-system (Data Processing Unit with transmitting capabilities for broadcasting, software and other standard accessories - The classification of the goods was claimed as "Transmitter Broadcasting Equipment Sub-System" under Heading No.85255030 which as per the Exim Policy, is a freely importable item without any import licence - Held that:- The equipment is meant for one to one communication between the field and the studio with the help of GSM cellular network. It is at the studio that the signals are processed for the broadcast to the audience at large. In other words, the usage of the equipment is for transmitting the audio-video signals till the studio and not beyond that would necessarily suggest, the broadcasting from the studio to the public at large is done by a separate set of equipment available at the studio. The aspect of usage/function of the equipment, imported is a pure question of fact and no substantial question of law arises for the consideration of this Court in this appeal. Even on the aspect of perversity, we find the appellant has not placed along with the appeal, the copy of the literature relating to the equipment. We do not think, it is a fit case for this Court to interfere with the impugned order. - Decided against Revenue.
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