1998 (10) TMI 506

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..... ember (T)]. Briefly stated facts of the case are as follows :- 1.2 The appellants herein imported certain spare parts of printing machine. The spare parts have been confiscated on account of importation from a country different from what was alleged to be permitted to the appel lants under the licence issued to them by Joint Chief Controller of Imports and Exports. A fine in lieu of confis .....

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..... licence No. 1327054, dated 18-7-1970 permits eight used printing machines and one new printing machine as per list attached. Licence states against the item country from which consigned U.K./West Germany. This means that the machines, for which the licence had been issued are to be imported either from U.K. or West Germany. However, the list attached is more specific. It mentions nine machines. .....

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..... Germany for two machines described at S. Nos. 7 and 8 in the list attached to the licence. Since the printing machine at S. No. 8 has been imported from U.K. Revenue s contention is that its spares should also have been imported from U.K. whereas the imports have been made from West Germany. Hence, this controversy. The learned Advocate, however, submits that although the second-hand machine ment .....

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