1998 (5) TMI 164 - AT - Customs

Summary

The appeal considered whether the import of a 32 channel dual deck voice logging system with spares and accessories in July 1992 was permissible under the Open General Licence (OGL). The appellant was informed they could import the goods without a license. The equipment was considered professional grade, not consumer goods, and the import was deemed permissible. The appellant imported the goods in good faith, so no penalty was imposed. The appeal was allowed, and the impugned order was set aside.