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2017 (8) TMI 879 - AT - Customs100% EOU - Absolute Confiscation - import of restricted item - R-22 Gas - confiscation on the ground that appellant have not obtained the Special Import License for import of R-22 Gas - Held that: - As per FTP, 2009-2014 the goods R-22 Gas is restricted items and the import of the same can be made only after obtaining import license - In the present case, appellant being 100% EOU is under the jurisdiction of Development Commissioner, who is also regional licensing authority, accordingly for all the purposes related to FTP, the development commissioner is the authority incharged of the appellant's unit - From the LOP, it can be seen that except prohibited goods, all items of import and local purchases are permitted. It is undisputed that goods R-22 Gas is not prohibited goods therefore the said goods is permitted to be imported as per LOP dated 3-1-2011. It is clear that once the LOP is obtained by EOU, no further license is required as LOP is authorization of all purposes - in the present case, when development commissioner has specifically allowed the import of R-22 Gas, there is no need of special import license. Cancellation of LOP under which appellant proposed to clear the imported goods - Held that: - right from shipment of goods, import of goods, filing of bill of entry, issue of LOP, broad banding of LOP in respect of R-22 gas and specific permission for import of R-22 gas has taken placed much before the cancellation of LOP i.e. 24-6-2013. Therefore, at the time of import the goods R-22 gas was permitted to be imported and cleared under LOP/permission granted by the Development Commissioner, therefore subsequent cancellation of LOP cannot have retrospective effect. Import shall be governed by the valid license existing at the time of import of goods, subsequent cancellation of the said license will not affect import and clearance of the goods prior to the date of cancellation of license - even though LOP was cancelled on 24-6-2013, the same will not adversely affect the import of the goods taken place prior to 24-6-0013. Accordingly, the goods were not liable for confiscation. Appeal allowed - decided in favor of appellant.
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