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TMI Blog1989 (12) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-original No. 541/87, dated 8-4-1987 in respect of Bill of Entry No. 27372 dated 31-5-1986. All the three appeals have been heard together and they are disposed off by this common order. 2. Appeal Nos. 1324/87 and 1325/87 arise from a common order-in-original Nos. 14/87 and 15/87, dated 31-1-1987. In this order, the Addl. Collector of Customs has imposed a redemption fine of Rs. 1 lakh in respect of goods namely sub-assemblies described as main drive system valued at Rs. 1,99,646/- covered under Bill of Entry No. 27371, dated 31-5-1986 and another valued at Rs. 63,774.06 covered by Bill of Entry No. 004559, dated 28-1-1987. A penal penalty of Rs. 25,000/- has also been imposed J on the importer in respect of both the bill of entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requires an import licence and the importer had contravened the provisions of Import Control Order 1955 read with Sections 11 and 111(d) of the Customs Act. But however, he has held that there is no mis-declaration of the goods in the Bills of Entry. The Addl. Collector has based his findings on the basis of copy of clarification issued by the D. G. T. D. vide their letter No. Inst/5/117/83/1766, dated 18/9 November, 1977 which had been issued after the inspection of the imported goods. According to this letter the main drive system consists of motor, sprocket, chain, gears, belts, pulleys, bearings. The Addl. Collector has observed that the items described as Main drive system consists of a lot of other items apart from those mentioned ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment e.g. the grid system (2) Collection of standards or definitions e.g. SI system (3) a set or field of technology e.g. digital systems. System (Genl) Generally, anything formed of parts placed together or adjusted into a regular or connected whole." He also relied this term System as defined at page 584 in the McGraw-Hill Dictionary of Engineering - System - (Eng) A combination of several pieces of equipment integrated to perform a specific function; thus a fire control system may include a tracking radar, computer and gun. 8. He further submitted that there is no adverse finding that the import licence did not contain the items imported. He submitted that all the items are covered in the D. G. T. D. licence as per para 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e D. G. T. D. without affording an opportunity to the appellants to rebut the said inspection report. Although the appellants waived issue of show cause notice and personal hearing, it became incumbent upon the authorities to point out to the importer the materials on which they were proceeding to base their finding. The Addl. Collector appears to have failed to do so in this case resulting in denial of opportunity to rebut the inspection report of D. G. T. D. The definition of the word System pointed out by Shri Jain from the dictionaries do not help him to establish that Main drive system comprised of the items as stated in the Bill of Entry. He has not put forth any technical literature in support of his contention. The learned Addl. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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