TMI Blog1986 (3) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing activities. The major items which it manufactures are PILC Cables and for this 85% of the raw materials are imported. It is a recognised Export House since 1-3-1972. In accordance with the relevant import policies from time to time, being the holder of an Export House Certificate, it was issued several R.E.P. licences including Annexures P.7 to P.14 detailed hereunder : S. No. Licence No. date Value of licence Date of registration of contract endorsed 1. P/W/2942585 17-9-1981 22,13,397 27-10-1980 2. P/W/2942510 4-9-1981 30,19,955 27-10-1980 3. P/W/0338565 5-2-1982 33,92,500 25-7-1980 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 82 P/W/0338567 5-2-1982 3. Since the petitioner-Company was also entitled to transfer the afore-said licences to any person in accordance with the provisions of paras 140 and 141 of the Import Policy 1982-1983, it transferred Licence No. P/L/ 0339179 dated 27-5-1982 to M/s. General Foods (Private) Limited, Indore, on 12-5-1983. 4. The Letters of Authority holders and the transferee in accordance with the established practice adopted by the Customs authorities and accepted by the Import Trade Control Authorities regarding the scope and ambit of the aforesaid R.E.P. licences imported various consignments of inedible beef tallow from time to time, which reached the ports and the Customs authorities in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in violation of the provisions of Clause 8(1)(f) and (g) of the Control Order, for which the petitioners as also the Letter of Authority holders from them and the transferee mentioned above were held liable and imposed upon the petitioners the penalty of debarment to the effect that from 9-11-1983 (when investigation into violation of the provisions of Clause 8 of the Control Order started) to 31-3-1987 excepting issue of advance import licences/imprest licences against confirmed orders from 1-1-1986 onwards, they (the petitioners) would be debarred from importing any goods, receiving import licences/CCI and allotment of imported goods through S.T.C./M.M.T.C. or any other similar canalising agency. Since the petitioners manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Control Order therein was based on any such conditional order nor during the arguments before the Division Bench the learned counsel for the Union of India could produce the record of the Collector of Customs so as to enable the Bench to find out whether the clearance of the goods was conditional. In the case in hand, there is absolutely no controversy in this regard. It is in fact admitted without reservation that the beef tallow imported was cleared by the Customs authorities and the respective importers paid the requisite duty as assessed. The learned counsel for the Union of India could not distinguish in any manner the import of the beef tallow under the R.E.P. licences and its clearance by the Customs authorities in the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the former had cleared the goods which necessarily meant that by their import no provision of the Imports and Exports (Control) Act or the instructions issued thereunder had been violated, it cannot be said that its finding would be open to review by the authorities under Clause 8 of the Control Order. It was, therefore, observed that no one can be made to suffer because of the fault of the statutory authority. 7. The learned counsel for the Union of India made a vain attempt to persuade me to differ with the ratio of the law laid down in M/s. Oswal Woollen Mills case, which being a Division Bench judgment I am bound to follow. I may, however, in passing refer to the argument of the learned counsel. He contended that an order under the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut undue delay, be examined and tested by the proper officer. After such examination and testing the duty, if any, leviable on such goods shall, save as otherwise provided in section 85, be assessed. For the purpose of assessing duty, the proper officer may require the importer, exporter or any other person to produce any contract, broker s note, policy of insurance, catalogue or other document whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment, which it is in his power to produce or furnish and thereupon the importer, exporter or such other person shall produce such document and furnish such information. Section 18 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
