9911796707
TMI Blog1987 (11) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... - The appellants had an Import Licence which included the following goods: - VIDEO MAGNETIC TAPE IN ROLLS, PAN CAKES, JUMBO ROLLS, REELS, ALL FORMS EXCLUDING VIDEO CASSETTES. The above description corresponded to entry 470(22) of Appendix-5 of the Import Policy for April 1983 to March 1984. Against this licence, the appellants imported the goods which, on examination, were found to be blan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Import Licence of the Appellants covered Video Magnetic Tapes in all forms. There was nothing in the licence to suggest that Appendix 3 should be read into the licence and the goods described in Appendix 3 treated as having been excluded from the scope of the licence. We, therefore, find force in the appellants submission that when the licence said all forms , it meant all forms. We hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority itself has concluded that there was no mens rea on the part of the appellants regarding valuation and no penalty has been imposed on them. In the circumstances, we are inclined to give the benefit of doubt to the appellants and accept the invoice value of the goods. 4. In the result, we set aside the impugned order on both the counts Import Trade Control as well as Valuation. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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