IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 28TH FEBRUARY 2008 / 9TH PHALGUNA 1929 RC.No. 3 of 2003() ------------------ AGAINST THE ORDER NO. 649 TO 654/00-B DATED 1.5.2000 IN APPEAL NO. C/434/1990-B, C 602/90 MAS , C/25/91-MAS AND C/38-40/94-MAS OF THE CUSTOMS EXCISE AND GOLD (CONROL) APPELLATE TRIBUNAL, NEW DELHI. .................... APPLICANTS: ----------- 1. THE COMMISSIONER OF CUSTOMS, CHENNAI. 2. THE COMMISSIONER OF CUSTOMS, COCHIN. BY ADV. P. PARAMESWARAN NAIR, ASST. S.G. RESPONDENTS: REVISION PETITIONER/APPELLANT/RESPONDENT: ------------------------------------------------------ 1. M/S. SANWAH MICRO SYSTEMS ORG.P.TD., 52-D/D, JYOTI ESTATE, GROUND FLOOR, PROCTOR ROAD, GIRANT ROAD, MUMBAI. 2. SEVAK AYAT NIRAYAT CO.P.LTD., 5/2, SURYA APPTTS., SOUTH TUKOGANJ, INDORE 452 001 (MP) BY THIS REFERRED CASE HAVING BEEN FINALLY HEARD ON 28/02/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- R.C. No. 3 OF 2003 -------------------------------------------- Dated this the 28th day of February, 2008 JUDGMENT C.N. Ramachandran Nair,J. Even though service is not complete for one of the respondents, we have gone through the appellate order of the Tribunal against which this reference is filed. Since we do not propose to interfere with the order of the Tribunal, we proceed to dispose of the reference without issuing fresh notice to the other respondent who is not served. Even though two questions are raised for decision of this Court, there is only one issue that calls for decision, that is, whether respondents were entitled to import fax machine under the import licence held by them. A five-member Bench of the Tribunal has gone through the conditions in the licence of the respondents and noticed that additional licence held by them entitled them to import of fax machine. Therefore the Tribunal rightly set aside the order confiscating the imported fax machine and releasing it on redemption fine. As the item imported was 2 found to be under import licence, the department is only entitled to collect duty on import and no confiscation is called for. We therefore answer the questions referred against the applicant and in favour of the respondents. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 3