COLLECTOR OF CUSTOMS Vs. FOREIGN FASHION

JUDGEMENT

(1.) SINCE we propose to dispose of the appeal itself today, the stay petition filed seeking study of the impugned order pending appeal is dismissed.

(2.) The appeal is filed by the Collector of Customs, Calcutta and is directed against the order of the Collector (Appeals), Customs, Calcutta, dated 1-12-1987 setting aside the order-in-origin passed by the Deputy Collector of Customs, dated 9-9-1987 and holding that the goods imported by the respondent viz. steering wheel covers are not accessories permissible for import under the relevant licence produced by the respondent.

(3.) IN regard to identical goods in the impugned order the Collector (Appeals) has placed reliance on the ruling of the Special Bench of the Tribunal in the case of Kapoor INdustries, Bombay v. Collector of Customs, Bombay, wherein the Special Bench has held that "since the Steering wheel covers provided a better grip to the driver on the steering wheel, they could be said to be an accessory and hence covered by the Import Licence".