1997 (3) TMI 202

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..... , for the Respondent. [Order per : J.H. Joglekar, Member (T)]. The appellants imported fly knife and Dead knife for use in duplex sheet cutter and claimed clearance thereof as `spares under a specific licence enabling them to import non-permissible spares. The Assistant Collector held that the imported goods were not spares but tools enumerated in Entry Serial No. 647 of Appendix 3 of I .....

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..... -permissible spares for which they had the licence. She stated that when the goods had been imported in the belief that they were spares and were covered under licence, the imposition of a high fine was not justified. Shri Sirvastava, on the other hand, maintained that the impugned goods were specifically described as tools in both Policy and the CTA. According to him the officers were correct in .....

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..... goods are `tools and not `spares and, therefore, not covered under the licence. The orders of their confiscation were correctly made. At the same time we observe that it was submitted by the appellants before the lower authorities that the same goods had earlier been permitted to be imported by the Customs as spares and that the present importation was in the same belief. Given the situation, we .....

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