AUTOLINE Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal against the Order -in -Original No. 4/91 -C, dated 11 -6 -1991 issued by the Collector of Customs, wherein in respect of the wheel alignment system imported by the appellants, the learned Collector had confiscated the goods under Section 111(d) of the Customs Act, but allowed redemption on payment of fine of Rs. 30,000/ - on the ground that the equipment could be used for aligning both front as well as rear wheels, whereas the ITC policy during the relevant period provided import under OGL only for front wheel alignment tester. The learned Collector also denied the benefit of Notification No. 243/78 -Cus. (Sl. No. 5) on the ground that the equipment imported was not noise and vibration measuring system to which alone the said notification applies.

(2.) VIDE their letter dated 6th May, 1999, the appellants have submitted that the appeal may be decided on merits and none appears for them today.

(3.) HEARD Sri S. Sankaravadivelu, learned DR. He submits that the applicability of the aforesaid mentioned notification is clearly adjudicated upon because by no stretch of imagination, a wheel alignment system could be said to be noise and vibration measuring system, as the latter would be more concerned with noises and vibration produced by the engines and not by the wheels. The wheel alignment system is on a specific description and this description could not be stressed to be covered by a system which was measuring vibration and noise.