IN THE HIGH COURT OF KERALA AT ERNAKULAM
RC.No. 3 of 2003()
1. COMMISSIONER OF CUSTOMS,CHENNAI & ANR.
... Petitioner
Vs
1. M/S.SANWAH MICRO SYSTEMS (P) LTD.& ANR.
... Respondent
For Petitioner :.
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR
Dated :28/02/2008
O R D E R
C .N. RAMACHANDRAN NAIR &
T.R. RAMACHANDRAN NAIR, JJ.
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R.C. No. 3 OF 2003
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Dated this the 28th day of February, 2008
JUDGMENT
C.N. Ramachandran Nair,J.
Even though service is not complete for one of the respondents,
we have gone through the appellate order of the Tribunal against which
this reference is filed. Since we do not propose to interfere with the
order of the Tribunal, we proceed to dispose of the reference without
issuing fresh notice to the other respondent who is not served. Even
though two questions are raised for decision of this Court, there is only
one issue that calls for decision, that is, whether respondents were
entitled to import fax machine under the import licence held by them.
A five-member Bench of the Tribunal has gone through the conditions
in the licence of the respondents and noticed that additional licence
held by them entitled them to import of fax machine. Therefore the
Tribunal rightly set aside the order confiscating the imported fax
machine and releasing it on redemption fine. As the item imported was
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found to be under import licence, the department is only entitled to
collect duty on import and no confiscation is called for. We therefore
answer the questions referred against the applicant and in favour of the
respondents.
(C.N.RAMACHANDRAN NAIR)
Judge.
(T.R.RAMACHANDRAN NAIR)
Judge.
kk
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