TMI Blog1985 (8) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... e typewriters, the import of which is not permitted during the Policy period April-March 1982-83 in terms of Sl. No. 77 of Appendix 4. He also noted that there were excess goods of the value of Rs. 13,968/-not declared in the Bill of Entry. He ordered the confiscation of both the typewriters and the excess items less key tops (the latter valued at Rs. 13,968/-) under Section 111(d) and (m) of the Customs Act, 1962 read with Section 3(2) of the Import and Export (Control) Act, 1962 and fixed a fine in lieu of confiscation of Rs. 2 lakhs. In coming to this conclusion the Collector noted that the licence presented was for the importation of components of electric typewriters in S.K.D. condition according to the lists attached . The goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... article, the basis on which recommendations were made by the Director General of the Technical Development to the licensing authority and the licence actually issued. This factor has been wrongly taken into account by the Collector without appreciating the full data. 4. The Senior Departmental Representative on the other hand, pointed out that by their own admission, the appellant did not have the jigs and fixtures for assembly of electric/electronic typewriters imported. The goods have not been merely packed but assembled omitting odd items here and there, such as side cover and key tops to make it appear as if the article is not a complete typewriter. Though there is no definition of the term *SKD , the licence is not valid for a semi- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported - a complete typewriter or not-the importation in a nearly complete assembled condition is not the same as importation of components in SKD condition. One can understand groups of components in SKD condition, but not all of them put together as a near complete typewriter. Accordingly, we find that importation is not covered by the licence in force. 6. We also note that according to Schedule I to Import Control Order 1955, as set out in the Handbook of Import Export Procedures for 1982-83, Each heading number in Col. (I) corresponds to the respective Chapter and heading number of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and each entry in Col. (2) has the same scope and meaning as the corresponding Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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