9911796707
TMI Blog1991 (10) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed against the order of the Collector of Customs & Central Excise (Appeals), Madras, dated 16-5-1989 confirming the order of the Deputy Collector of Customs, Madras, dated 17-4-1989 but modifying and reducing the quantum of fine imposed by the original authority from Rs. 75,000 to Rs. 45,000 under Section 125 of the Customs Act, 1962. 2. Proceedings were instituted against the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es under OGL upto 10% of the value of the main equipment, as in the present case, and if the value exceeds 10% with the written clearance from the DGTD. Appendix 6, para (8)(b) stipulates one more condition viz. that such spares should be imported either alongwith the main equipment or subsequent thereto but not before the arrival of the main equipment. In the present case the goods in question be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppendix 2. 4. Heard Shri Vedantham, the learned DR. 5. I have considered the submissions made before me. The issue before me is whether the spares imported by the appellant is permissible for import under OGL under the relevant Licensing Policy cited supra or would require a licence. Even though the appellant would satisfy the conditions envisaged by Appendix 6, para (8) (a) and (b) set out abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phasis applied). Therefore, a harmonious construction of the various entries set out above would clearly bear out that the spares in question are not permissible for import under OGL. The ruling of the Calcutta Bench relied upon by the learned Consultant has no application to the facts and circumstances of this case. In this view of the matter I sustain the findings of the authorities below and ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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