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1991 (8) TMI 102 - SC - CustomsWhether the Tribunal's inference that the "main frame" does not include any components other than a frame was justified? Whether there were various violations of the terms of the licence? Held that:- The matter must be sent back to the Tribunal for being considered afresh. From the facts stated earlier, it will be seen that the amounts of fine and penalty are very substantial even after the reductions granted by the Tribunal. While the Collector has passed very detailed orders, the Tribunal has disposed of the matter more briefly. In examining the correctness of the order of the Tribunal, two aspects have to be kept in mind : (i) the nature or extent of violation of the terms of the licence by the appellants and (ii) the quantum of the redemption fines and penalties. So far as the former is concerned, the Tribunal has been somewhat cryptic. The Tribunal, however, has concentrated on only one of these items, namely, "main frame", perhaps by way of illustration. Therefore, it does appear that some of the components (such as cover glass, and some of the components imported by the assessee) were not covered by the licence, it is not quite clear to what extent the components claimed by the assessee to form part of the main frame or drum assembly are not covered by the licence. Thus the case require a second and a closer look, if not with a view to give complete relief to the assessee, at least to determine a reasonable quantum for the redemption fines as well as the penalty. Appeal allowed by way of remand.
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