COLLECTOR OF CUSTOMS MADRAS Vs. GANESH RAJAH ORGANISATION

JUDGEMENT

(1.) THE question referred to us is, "Whether, in the facts and circumstances of the case and on the applicability of the ratio of the ruling of the Supreme court in the case of Sharp Business Machines Pvt. Ltd. v. Collector of Customs and also on the basis of the ruling of the Supreme Court in the case of Union of India v. Tarachand Gupta & Bros., whether the goods imported by the respondent would required a specific licence?".

(2.) THE facts are not in dispute. THE assessee had a R.E.P. licence under which, it was entitled to import parts. What was imported were plastic extruded ball-point pen barrels, which were imported on 22-11-1990, plastic/ extruded ball-point pen knobs and caps, which were imported on 1-11-1990 and ball-point pen refills, which were imported on 21-7-1990, all of them were cleared by the Customs and the duty, if any leviable on those parts under the relevant classification were levied.