AI Structured Summary
Not yet generated for this judgment
Judgment
Counsel preliminarily submits that the goods imported were not the restricted goods not being a GPS system itself. The goods become GPS system
making assembly and embedding software to the assembled goods in terms of technology used for such system. The software embedded functions in
association with sim card. At the time of import, the goods came simply without being assembled or embedded with software or sim. Therefore, such
goods cannot be called as GPS system out the time of import.
Record does not reveal as to any technicality of the goods conducting any test nor any report from a technical laboratory was obtained. No doubt
the goods were brought in CKD/SKD condition and integrally connected to the primary items of GPS system. Whether any software was embedded
or sim card inside was not examined except holding the goods to be GPS system. The appeal also involved the question as to whether the goods
imported required any license under EXIM policy 2004-09. So also the case has the issue of valuation. If the goods become restricted, those goods
imported without license shall be confiscable and liable to appropriate consequence of law. But to hold the goods as restricted goods and require
license, the technicalities of the goods need to be decided by a proper laboratory for opinion. Ld. Adjudicating Authority is therefore directed to seek
expert opinion from recognised laboratory or institution about the nature and character of the goods on the basis of the description in the bill of entry,
the literature if any borne by record and shall reach to the conclusion confronting the outcome of the enquiry report to the appellant for rebuttal.
Appellant is directed to appear before ld. Adjudicating authority to provide copies of all the documents borne by record which were relied before
the Authority below in defence. No fresh documents shall be entertained. An application shall be made by appellant within a month of receipt of this
order and ld. Authority shall make a reference as above expeditiously to resolve the dispute.
Since the technicality and the character of the goods shall decide whether that is restricted, that has become primary question for answer. All other
questions on law are left open to the appellant to argue before ld. Adjudicating Authority.
In the result, both the orders are set aside and matter is remitted to ld. Adjudicating authority.
 [Dictated & Pronounced in the open Court].