VIJAY GUPTA Vs. CC

JUDGEMENT

(1.) THE common appellant imported two consignments of sub -assemblies and transformers for actual use as components of VCR/VCP/TV sets on the strength of an automatic licence dated 17.10.1984. The Dy. Collector held that the sub -assemblies were mounted or loaded printed circuit boards (P.C.B.) and covered by Appendix 2B for Import Policy for April and May, 1984 -85 and not sub -assemblies mentioned in Item 576 of Appendix 3A of the Policy and therefore, not covered by the automatic licence and imports thereof were unauthorised. It was held that value determined after enhancement exceeded the limit prescribed in the licence. Thus, goods were ordered to be confiscated under Clauses (d), (1) and (m) of Section 111 of the Customs Act, 1962 fixing redemption fine of Rs. 1,10,000/ - in one case and Rs. 60,000/ - in another case and personal penalty was imposed in each of the two cases under Section 111(d) of the Act. In appeal, the Collector (Appeals) confirmed the finding regarding the non -coverage of the licence but set aside the finding regarding enhancement of value and remanded the matters for fresh determination of value. The common order passed in the two appeals is now challenged. We are told that after remand, the value has not yet been redetermined. The only question which arises for consideration relates to the licence coverage.

(2.) ADMITTEDLY , the appellant is an actual user of the imported goods. The two Bills of Entry bear Nos. 4593 and 4594 and in each B/E, 125 sets of sub -assemblies as also 125 transformers were imported. The finding is that sub -assemblies are nothing but mounted or loaded printed circuit boards (PCBs). It is admitted that the appellant had an automatic licence. The licence specifically allows import of items as permissible under Appendix 4, Part -A of the Import Policy for AM 1984 -85 required for manufacture of VCR/VCP/Colour Monitor.

(3.) ITEM 100 in Part -B, Appendix 2 reads: