1988 (1) TMI 171

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..... st the order of the Collector of Customs (Appeals), Madras, dated 6-2-1987 confirming the order of the Deputy Collector of Customs, Cochin, dated 28-7-1986 confiscating the umbrella cloth panels imported by the appellant from Taiwan under Section 111(d) of the Customs Act, 1962, the 'Act' for short and permitting the redemption of the same on payment of a fine of Rs. 11,000/- besides a penalty of .....

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..... elect products exported or manufactured by him either in the same factory as the one from which the goods were exported against the REP licence concerned or some other factory of the same manufacturer. The plea urged is that the usage of the word 'or' in para 204(1) of the ITC Policy referred to supra is conjunctive and should be so interpreted. Reliance has also been placed on the ratio of the ru .....

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