ORDER
J.H. Joglekar, Member (T)
1. These appeals from the Revenue are against the impugned order of the Commissioner (Appeals), in which she had classified several alarms imported by the respondents as ‘burglar alarms’ meriting import under Special Import Licence in terms of entry at Sr. No. (5) of Appendix XXXV of the Import & Export Procedures 1992-97. In holding so, the ld. Commissioner had held that where the same articles had multi-purpose uses, the benefit could not be denied on the ground of their use. She had also defined the words ‘burglar alarm’ in a wider context. In the appeal memorandum, it has been claimed that the term should be construed strictly and when so done, these alarms cease to be qualified for this term.
2. Heard Shri S.V. Singh, the ld. DR for the Revenue and Shri J.C. Patel, the ld. Advocate for the respondents.
3. The Concise Oxford Dictionary defines “burglary” as – “entry into a building illegally with intention to do theft, bodily harm or do damage” and a ‘burglar’ has been defined as – “a person who commits burglary”. Therefore, to qualify for the term ‘burglar alarm’ the same must be meant for fitment into a building. In the light of this definition, we would examine the merits of each of the contested alarms.
(1) Emergency super panic alarm (ST -1070):
In the appeal memorandum itself, one of the uses shown for this alarm is for fitment in a door or a window. The alarm would, therefore, qualify for import under the entry;
(2) SG 15 Sonic guard personal alarm with flash light:
We have seen the catalogue. From the catalogue it appears that this alarm is for use when a person is threatened with bodily harm. On a trigger being activated the alarm produces a signal of very high volume. This is designed to scare away the assaulting person.
The ld. Advocate suggested that in view of its suitability for use in the dark night, hotel room door it would appear to qualify, the general description, does not support this view. It would appear that the device would be useful to scare away a person seeking unauthorised entry in a hotel room. On the basis of the literature, we find that this particular alarm does not qualify.
(3) GL 98 Guardian light PIR lights and alarm :
The literature for this alarm shows:- “unauthorised entry to the detected area will sound the alarm”. The literature shows that it is for installation in a building and therefore, this alarm would qualify.
(4) GN 40 Guardian safety light motion detector and alarm :
The appeal memorandum shows that this is similar to the alarm described (1) above. This also, therefore, would qualify.
(5) Door stopper alarms :
The literature shows that these alarms are installed in the door to detect entry in a room. Thus, this alarm would also qualify.
4. Thus the appeal from the Revenue is allowed only in so far as it relates to personal alarm. In the case of other alarm, the Commissioner’s order is upheld.
5. We, therefore, remand the proceedings in all the three orders in original back to the competent jurisdictional officer to reapporrion the value of the permitted imports against the imports not held permissible and proceed to quantify the fine in lieu of confiscation and the penalty in the light of our observation.