C.T.A. Pillai, Member (T)

1. In his order referred to supra, the Collector of Customs, Madras, found that a consignment declared to contain electric typewriters, component parts of electric typewriter in semi-knocked down condition was not covered by Licence No. P/D/2227424 dated 1-9-1982 as the goods were in effect complete typewriters, the import of which is not permitted during the Policy period April-March 1982-83 in terms of Sl. No. 77 of Appendix 4. He also noted that there were excess goods of the value of Rs. 13,968/- not declared in the Bill of Entry. He ordered the confiscation of both the typewriters and the excess items less key tops (the latter valued at Rs. 13,968/-) under Section 111(d) and (m) of the Customs Act, 1962 read with Section 3(2) of the Import and Export (Control) Act, 1962 and fixed a fine in lieu of confiscation of Rs. 2 lakhs. In coming to this conclusion the Collector noted that the licence presented was for the importation of "components of electric typewriters in S.K.D. condition according to the lists attached". The goods were not components in S.K.D. condition but mere complete typewriters without side covers, back cover, bottom cover, top cov