1990 (12) TMI 201 - AT - Customs

Summary

Issues:
1. Validity of the licence for import of Fax Machines Model TF 222.
2. Transferability of the licence and compliance with actual user conditions.
3. Allegations of breach and imposition of fine and penalty.

Analysis:
1. The judgment pertains to the appeal against the order of the Collector of Customs confiscating Fax Machines imported under a licence specifying a different model. The appellants argued that a Public Notice retrospectively made licences transferable without actual user conditions. The Tribunal noted the discrepancy in models but considered it a technical contravention. The licensing authorities were found not to have discriminated against the appellants, and the breach was not serious. The Tribunal reduced the fine and penalty imposed.

2. The issue of transferability of the licence and compliance with actual user conditions was raised. The appellants contended that the licence became transferable due to a retrospective Public Notice. The Tribunal acknowledged the amendment but emphasized that the licence specified a different model. It was observed that the breach was technical, and the appellants were not deprived of any rights under the law. The Tribunal reduced the fine and penalty based on the technical nature of the contravention.

3. The appellants were alleged to have breached the licensing conditions, leading to confiscation and imposition of a fine and penalty. The Tribunal considered the discrepancy between the specified model in the licence and the imported goods. Despite the technical breach, the Tribunal found no discrimination by the licensing authorities. The appellants' reliance on previous court rulings was deemed inapplicable to the case. The Tribunal reduced the quantum of fine and penalty, considering the technical nature of the contravention and financial implications on the appellants.

In conclusion, the Tribunal upheld the finding that the imported goods did not match the model specified in the licence. However, due to the technical nature of the breach and lack of discrimination by the authorities, the fine and penalty were reduced. The judgment highlights the importance of compliance with licensing conditions and the impact of technical contraventions on penalties imposed in customs cases.