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TMI Blog1988 (10) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods said to have been covered under invoice No. 2080 dated 18-2-1987 of M/s. Alpha Papyrus Trading Pvt. Ltd., Singapore and AWB No. 098 4925 4914 dated 19-2-1987. The appellants declared the value as Rs. 32,182/-; Rs. 43,359/-; Rs. 5,412/- and Rs. 18,659/- as the assessable value of the goods covered by Bills of Entry No. 2044,2045 and 2046 all dated 3-2-1987 and 4993 dated 11-3-1987, i.e. to say they declared total value Rs. 99,612/- for clearance under Section 14 of the Customs Act, 1962. The imported goods were examined in the presence of Shri P.N. Sadanand, (Appellant herein) Managing Director of the importers, Shri Shodan, representative of the CHA and Shri K. Jagdeesh Babu, Engineer, M/s. Keonics Ltd. After usual investigation it was found that the licence produced for clearance of the goods covered under Bill of Entry No. 2044,2045 and 2046 all dated 3-2-1987 was not valid except the tonner and developer which could be released under OGL and without a valid import licence and that among the goods imported and covered by said 3 Bills of Entry, goods valued at Rs. 3,77,364/- appeared to had been imported in contravention of the ITC Regulations. Consequently, a show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of ITC Regulations and hence are confiscated also under Section lll(d) of the Customs Act, 1962 read with Section 3 of the Imports & Exports (Control) Act, 1947. 83. Having regard to the facts of the case, I allow the importers an option to redeem the goods on payment of a fine of Rs. 3,00,000/- (Rupees Three Lakhs only). 84. I hold that the importers and their Managing Director Shri P.N. Sadanand are guilty of the grave acts of misdeclarations and other commissions and omissions indicated in the show cause notices. I therefore impose a penalty of Rs. 1,00,000/- (Rupees One Lakh only) on each of the importers and Shri P.N. Sadanand under Section 112 of the Customs Act, 1962." 3. Aggrieved by the said impugned order the importers M/s. Sharp Business Machines (Pvt.) Ltd. have filed their two separate appeals. Appeal No. C/808/87 with respect to the show cause notice No. S.10/69/87 BACC and Appeal No. C/809/87-A with respect to show cause notice No. S.10/93/87 BACC. The Managing Director of the importers Shri P.N. Sadanand had also filed the present appeal No. C/810/87-A against the imposition of penalty. Hence in all the present 3 appeals by the appellants. 4. Shri Habibul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted parts contained in SKD/CKD conditions are viewed individually the licence produced by the appellants was not valid for any of the items imported. 5. We have considered the rival contentions raised by the parties. For coming to the conclusion that the goods imported should be viewed as one consignment and the SKD/CKD parts of the copiers imported be deemed as fully assembled copiers the Collector had recorded the following findings - "39. The goods covered by the three Bills of Entry No. 2044; 2045 and 2046 all dated 3-2-1987 have been shipped from Hong Kong on the same day i.e. on 21-1-1987 against three AWBs bearing No. 098 4960 3105,098 4960 3120 and 098 4960 3116. The goods covered by the above three Bills of Entry have arrived on the same day (i.e., on 30-1-1987) and by the same flight. All the three Bills of Entry have been filed on the same day. The goods covered by all the three Bills of Entry have been supplied by the same supplier viz. M/s. Paralax Industrial Corporation, Hong Kong. As such, for the purposes of assessment to duty and applicability of Import Policy the goods covered by all the three Bills of Entry have to be viewed as one consignment and treated as if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules of Interpretation of First Schedule to CTA, 75 will apply for the purposes of interpretation of Import Policy for any entry in any appendix covered by the said Policy unless it is otherwise, specifically provided in the said Policy. In view of the above, for the purposes of the Import Policy and in deciding the validity of the licence produced, the CKD/SKD parts of the copiers have to be treated as fully assembled copiers. The licence produced is valid for certain components and is not valid for fully assembled copiers. The fully assembled copiers are the end products of the importers and hence cannot be imported by them. 72. Plain paper copiers are electronic equipments. Hence the copiers in SKD/CKD condition imported are kits/ready to assemble sets of copiers which are covered by Sl. No. 610 of Appx. 3A of AM 85-88 Policy Book. The licence produced is not valid for kits/ready to assemble sets of copiers falling under Sl. No. 610 of Appx. 3A of AM 85-88 Policy Book. Hence, even if Rules of interpretation of First Schedule of CTA 75 are not applicable for the purposes of interpretation of the Import Policy and in deciding the validity of the Import licence, the licence produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In view of the findings indicated in the previous paragraphs, the licence produced is not valid for any of the items contained in SKD/CKD packs of the copiers have to be viewed individually while deciding the validity of the licence the licence produced is not valid for any of the items contained in the SKD/CKD packs of the copiers. 75. The accessories imported viz. the automatic feeder, the sorter and the table do not figure in the list attached to the licence. Similarly, the licence produced is not valid for spares and excess items also. None of the items imported except the toner and developer is allowed to be imported under OGL. 76. In terms of clause 2(e) of the Imports (Control) Order, 1955 the term value for the purposes of said order and any import licence issued there under has the same meaning as in Section 14(1) of the Customs Act, 1962. The total value of the goods imported which require an import licence for clearance has been determined under Section 14(1) of the Customs Act, 1962 at Rs. 563332/-. The Import licence produced is valid for goods valued at Rs. 494500/-. Thus there is a shortfall in the overall value of the licence to the extent of Rs. 68832/-. 77. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e arrived at a time. One has to look into the respective licence. The writ petitioner may have purchased all the articles covered by all the licences but that cannot be a ground for withholding the goods alleging that complete T.V. Sets have been imported. We are, therefore, unable to accept this contention of Mr. Ghosh." 8. The case of Hindustan Teleprinter Ltd. v. Collector of Customs, supra decided by this Tribunal is distinguishable on the facts of the case and it appears that the case of Tara Chand Gupta & Bros., supra decided by the Apex Court was not brought to the notice of the Bench deciding the case. However, on a careful examination of the findings recorded by the Collector for holding that even if all the imported parts contained in SKD/CKD packs of copiers are viewed individually the licence produced was not valid for any of the items imported we find no cogent reason to differ. 9. Thus we hold that the Collector was right in holding that the imported goods were not covered by the valid licence. 10. Shri Habibullah Badsha next contended that the Collector erred in enhancing the value and also in rejecting the various quotations produced by the appellants. Elaboratin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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