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2003 (1) TMI 108 - SC - CustomsWhether import of Beef Tallow under Open General Licence (hereinafter referred to as 'OGL') was permissible after issue of Import Trade Control Public Notice No. 29-ITC (PN/81) on 5th June, 1981 clarifying that existing description 'Mutton Tallow' in Entry No. 44 shall be read as 'Tallow of any animal origin including Mutton Tallow'? Held that:- In the Import Policy for April 1981-March 1982 in Paragraph 2, it has been specifically stated that "any amendment to this policy which may become necessary in the course of the year will be notified by means of Public Notices issued by the Chief Controller of Imports and Exports, from time to time". Same thing is stated in Import-Export Policy of the year 1982-83. In this view of the matter, it is apparent that respondent knowing fully well the import policy imported prohibited goods i.e. import of canalised item namely beef tallow and, therefore, the Collector was fully justified in imposing the penalty under Section 112 of the Customs Act. Appeal allowed. The judgment and order passed by the Collector of Customs is restored.
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