9911796707
TMI Blog1992 (2) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... April 1990 - March 1993. 3. Brief facts of the case are that the appellant obtained by transfer an Import Licence No. 3412179 dated 29th November, 1990 for Rs. 16,10,700/- for the import of admissible Items as per Para 220(2), (3), (4) & (6) of the Import Policy 1990-93 Vol. I. After acquisition of the aforesaid additional licence, the appellant placed an order for the supply of about 200 bags of Madagascar cloves No. 1 quality to a firm of Singapore. The appellant opened a letter of credit dated 6-5-1991 in favour of the foreign supplier. On receipt of the letter of credit the foreign supplier shipped the above-mentioned goods in favour of the appellant. On arrival of the goods at Bombay port, the appellant filed Bill of Entry for the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es under Para 220 of the Policy. It was also submitted that in the Import Policies of 1982-83 to 1985-86 cloves were specified as crude drug. It was thus submitted that when clove was considered as crude drug, there was no justification now to hold that it did not fall within Item 169 which provided for Drugs/Drug intermediates. It was further argued that cloves are used for treatment of dyspepsia and flatulence. It is also used to relieve nausea and vomiting. Clove oil is famous for tooth problems. It was also argued that in the Indian Materia Medica by A.K. Nadkarni the use of the cloves has been stated as follows :- "Uses - Cloves (unopened flowerbuds) are generally used as spice in curry foods and condiments. Medicinally they are used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o appreciate the controversy raised before us it would be necessary to reproduce para 167 contained in Chapter XIII and Item 169 appearing in Part I of List 8, Appendix 6 of the Import & Export Policy, 1990-93 Vol. I: "Import of Spices: 167. (1) Import of (1) Cloves (2) Cinnamon/Cassia (3) Nutmeg and (4) Mace will be allowed against licences. Such licences may be granted to those who imported these items during any of the financial years from 1983-84 to the preceding licensing year. Import licences will be issued on the basis of the best year's imports of an item from 1983-84 to the preceding licensing year. The percentage entitlement as well as minimum value of licence will be as notified by the Chief Controller of Imports & Exports. Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (4) Applications for import of spices are to be made to the licensing authority concerned." Item 169 in Part I of List 8, Appendix 6 :- "Drugs/Drug intermediates not elsewhere specified." 10. In the present case we are concerned with the Import Policy of 1990-93 and not any earlier Policy. The appellant had obtained the licence on 29th November, 1990 and has imported the cloves in May, 1991 and as such the import of cloves in question shall be governed by the provisions contained in the Import Policy of April 1990-93, and not by any meaning given to cloves in any earlier Policy. It cannot be disputed that the Government has power to modify or change its Import and Export Policy. Para 167 under Chapter XIII of the present Policy clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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