TMI Blog1989 (3) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... P.C. Jain]. - This is a case of two consignments of synthetic and woollen rags. The appellants herein have not been extended the benefit of OGL as per Appendix 6(1) of the Import Export Policy of 1985-88 on the ground that these are not completely premutilated although they are otherwise admitted to be mutilated. Exact examination reports in respect of the two consignments are as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 3(2) of the Imports and Exports (Control) Act. A fine of Rs. 2.5 lakhs for each of the two consignments has also been imposed. No penalty has, however, been imposed on the appellants. 2. Learned Consultant, Shri K.V. Kunhikrishnan appearing for the appellants has urged that the question regarding Import Policy stands already resolved by a number of decisions of the Tribunal between NRB an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts of the Tribunal and the practice of assessment in these cases. 3. Learned JDR, Shri L.C. Chakraborthy, on the other hand, urges that the question of interpretation of the Import Policy came up for consideration before Gujarat High Court in the case of M/s. Rupani Spinning Mills Pvt. Ltd. v. Union of India and Others (Spl. Civil Application No. 399/88). That High Court directed the Customs of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Consultant for the appellants, the benefit of lower rate of duty to such rags had not been denied even at other parts, namely by the Collector of Central Excise, Delhi and Collector of Customs, Bombay in such cases. The objection taken was only with regard to the fact that they were not completely premutilated. We, therefore, order that the benefit of lower rate of duty should be extended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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