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Issues involved: Interpretation of Import and Export Policy, 1988-91 regarding clearance of Populated Printed Circuit Boards (PCBs) under OGL item Entry no. 821(15), Appendix 6, List 8, Part I; Dispute over classification of Populated PCBs under Appendix 2, Part B; Applicability of Tribunal's decision in Atari (India) Electronics case.
Summary: 1. The appellant sought clearance of Populated Printed Circuit Boards (PCBs) under OGL item Entry no. 821(15), Appendix 6, List 8, Part I of the Import and Export Policy, 1988-91. Customs authorities classified Populated PCBs under Appendix 2, Part B, as a restricted item requiring a specific import license, leading to a dispute. The Collector of Customs held the goods liable to confiscation under Section 111(d) of the Customs Act due to lack of a specific import license, imposing a redemption fine in lieu of confiscation. 2. The Tribunal found the case similar to Atari (India) Electronics case, where Loaded PCBs (Populated PCBs) were held importable under OGL. The Collector, however, independently interpreted the policy provisions, disregarding the Tribunal's precedent. The Collector's refusal to follow the Tribunal's decision was criticized for lacking judicial discipline and ignoring the binding effect of Tribunal decisions in the absence of contrary High Court or Supreme Court rulings. 3. The Collector's misunderstanding of judicial discipline was highlighted, emphasizing the binding nature of Tribunal decisions on questions of law in the absence of higher court rulings. The Collector's failure to distinguish the facts of the present case from the precedent further weakened his position. The dismissal of the department's reference application against the Tribunal's decision in Atari (India) Electronics case solidified the binding nature of that decision. 4. The judgment set aside the Collector's order, emphasizing the importance of upholding judicial discipline to prevent chaos in the administration of law and justice. The decision underscored the necessity for adjudicating and appellate authorities to respect binding precedents to maintain the rule of law effectively.
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