Home Case Index All Cases Customs Customs + SC Customs - 2007 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (8) TMI 351 - SUPREME COURTEXIM - DGFT circular on dried garlic - The Tribunal accepted the appeals and set aside the order-in-original, holding that since the contracts had been entered into sometimes in July, 1999 and the Letters of Credit opened in pursuance thereto sometimes in August, 1999, the clarification issued by the DGFT on 17th of September, 1999 could not apply to the cases of the assessees with retrospective effect. That it was also held that the clarificatory circular issued on 17th September, 1999 could not be issued by the DGFT. That the Circular could only be issued by the Central Government as per Sections 5 and 6 of the Foreign Trade (Development and Regulation) Act, 1992. Findings recorded by the Tribunal on questions of law to be correct. But, we notice that in some of the cases the assessees themselves had conceded that the goods imported by them were not Dried Garlic but Fresh Garlic. The authority in original in its order has so recorded that some of the assessees had given such a concession under protest whereas others did not do so. The assessees who did not protest, simply accepted the applicability of the policy circular dated 17th September, 1999. The Tribunal while dealing with the questions raised by the assessees, did not advert to the concession made by the assessees either under protest or under mis-apprehension of law with the presumption that the policy circular dated 17th September, 1999 was applicable to them. - Matter remanded back.
|