9911796707
TMI Blog1992 (5) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... 47,792/- and sought clearance thereof in terms of Import Licence Numbers: 3048565 and 3048030 issued by the Joint Chief Controller of Imports and Exports, Kanpur. The appellants sought clearance of the goods in Question under Product Group Serial No. D. 2.3 of Appendix-17 of the Import and Export Policy, 1985-88. According to the Department, the goods in question cannot be used in the products which are exported. In that view of the matter, the goods were confiscated. 2. Shri B.S. Arora, learned Representative for the appellants submitted that the goods are exported by some one else and the appellants-have purchased the licences in question as they were transferable licences under paras 225 and 226 of the relevant policy. He contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permissible for import against each export product covered by this policy are given in Column 4 of the policy statement given in Appendix-17, read with column 5. He pointed out that the goods exported are leather products which were affixed with locks, whereas the goods imported in the present case are such types of locks which have to be fitted in the wooden doors of domestic houses and cannot be the products meant for exports for fitting them to the leather bags. 4. The appellant's representative at this stage pointed .out that as per paras 225 and 226 of the relevant policy, the licences in question will not be subject to actual user condition except for cases covered by paras 195(2) to 204, 263(2) and 265(1) of the relevant Policy. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported. The Registered Exporters in whose favour these licences are granted, are obliged to ensure that they apply for such raw material or raw materials only as are used by them in the products exported. However, even though Ethyl Alcohol for which these REP licences are granted is a generic term comprehending within it different kinds of Ethyl Alcohol without restricting its meaning or scope in the licences in any manner. In this connection, it may be noted that whenever the Licensing Authorities are empowered to and consider it necessary to specify the kind of commodity with reference to the use to which it is to be put to, that is mentioned in the licence itself. But in these licences nothing of the kind is mentioned. Under the circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that these are REP licences, it must be assumed that the items for which the licences are issued are further qualified that the goods imported should be such as are used in the manufacture of products exported by the Registered Exporter." Further, at page-279 of para-13 it was held as follows :- "………………. From the discussion above, it appears clear to us that the REP licences involved herein are for Ethyl Alcohol as per Entry No. 165 of Appendix-3 Part A of 1984-85 Policy. Though the licences for Ethyl Alcohol were issued on the ground that a kind of Ethyl Alcohol was used as raw-material by the Registered Exporter in the manufacture of products exported, the licence as such did not have any such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they are imported contrary to any of the provisions contained in the Act or in other law. The above said decision clearly applies to the facts of this case. The. very same view was taken in another decision reported in 1992 (58) E.L.T. 248 (Tribunal) in the case of Overseas Cycle Co. v. Collector of Customs at para-22, the Tribunal held as follows :- "Applying the above-said decision to the facts of this case, it is clear that the Customs Authorities have no jurisdiction to confiscate the CRCA Sheets and coirs imported in this case, which are covered by the licence issued by the licensing authorities. In fact, the learned Collector of Customs had himself found that the goods cannot be confiscated under Section 111(d) of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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