1989 (11) TMI 190 - AT - Customs

Summary

Issues:
- Interpretation of the term 'console' in the context of a computer system import under OGL.
- Determination of whether a keyboard and monitor combination constitutes a console.
- Evaluation of the lower authority's decision based on the definition of 'console' and technical literature.

Analysis:
The case involves an appeal against the Collector of Customs' order regarding the import of a computer system under OGL. The appellants imported a computer system but faced objections as they did not include a Console, deemed essential for import. The Collector held that a Console should allow input to the CPU, which the keyboard and monitor setup did not fulfill. The appellants argued that the keyboard and monitor together function as a Console, supported by a certificate from the Department of Computer Science and Automation. However, the Collector did not address this authoritative opinion in the decision.

The appellants' consultant referenced a definition of 'Console' from a computer dictionary to support their claim. They contended that the lower authority overlooked this definition and made a decision without citing any supporting authority. The Department's representative supported the original decision without additional reasoning. The appellate judge considered whether the imported system included a Console. The appellants argued that the keyboard and monitor, though not directly connected, fed instructions to the CPU and displayed outputs, constituting a Console. The judge noted the lack of adverse findings on the imported system being a computer system and the absence of the lower authority's consideration of the definition of 'console.'

The judge highlighted the definition of 'console' from the McGraw-Hill Dictionary of Computers, emphasizing manual control and communication with the CPU. It was noted that the monitor displayed CPU output, and the keyboard allowed instruction input, supporting the appellants' claim. The judge concluded that the lower authority's decision lacked reliance on technical literature or definitions of a console. Consequently, the judge set aside the lower authority's order, allowing the appeal in favor of the appellants.