9911796707
TMI Blog1988 (9) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ash Anand, Member (T)]. - The facts of this case which are not disputed are that the appellants imported 163 unpacked Seamless Steel Tubes valued at Rs. 2,13,263/- and presented an Import Licence for items shown in Appendix 5 of April-March 1982 Policy Book, as being required for their end product. 2. The department's case is that the goods are hit by S.No. 662(c) of Appendix 3 ofAM-82 Pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and Pipes 5 mm. to 9 mm. in sizes 60 mm. to 219 mm. outside diameter, other than those covered by Appendix 5". 5. As soon as the Public Notice was issued, the appellants approached the Joint Chief Controller of Imports and Exports, Bombay for clarification as regards the amendments made by the said Public Notice. The Joint Chief Controller issued a clarification to the appellants on 4-3-1982, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (33) E.L.T. 199 (Tri.) - Jain Exports (P) Limited v. Collector of Customs and Central Excise, Ahmedabad. 7. Shri Prabhu, JDR, responds briefly and reiterates the view taken in the orders of the Additional Collector. 8. We find that the learned Additional Collector has held that the goods imported are not covered by a valid licence, in view of the wordings of Public Notice No. 40 dated 14-8-1981, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appendix 3 of AM-83 Policy Book. It is difficult to understand how the appellants can be penalised for proceeding with the import in accordance with this clarification. It is noteworthy that in this case, appellants were cautious enough to obtain a clarification from the I.T.C. authorities before making the import. There can, therefore, hardly be any imputation of mala fides on their part. 9. Ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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