TaxTMI 
TaxTMI 
1994 (6) TMI 60
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....lier" the petition was listed and came up for hearing on 30-5-1994 and was adjourned to 6-6-1994 and after hearing the parties, to enable the SDR to take instruction, the matter was adjourned to this date. 2. Shri Alagar Swamy, the learned Senior Counsel for the petitioner contended that there was a firm commitment for import of the goods in question prior to 14-9-1986 and there was no violation of any provisions of the Customs Act, 1962 by the petitioner. It was further contended that imposition of fine and penalty even if called for should be on the basis of margin of profit for which market price has to be taken into account and the Tribunal has not considered this aspect in their order. On the above pleas, the High Court found that the....
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....f the same party in respect of similar goods, the order is not sustainable in law. The learned Counsel contended that the petitioner cannot be found fault with since the importation was bona fide based on the prevailing practice. 3. Shri J.P. Gregory, the learned SDR contended that the goods were shipped after the date of communication of the clarification and the petitioner should have known about the clarification and he in this context referred to para 5 of the impugned order of the lower authority. He further submitted that Letter of Credit (LC) was not opened by the petitioner but, it was opened on behalf of the petitioner. 4. We have carefully considered the submissions made before us in regard to firm commitment. On consideration o....
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....be released under OGL. If the importation is for stock and sale or by actual users who merely have got a SSI certificate who convert camphor in block to camphor slabs or camphor tablets, the same is to be considered as falling under negative list only as consumable item. Pending case may be decided on the above lines. If the shipment dated 14-9-1993 or if irrevocable letter of credit has been opened prior to this date, same may be released under OGL since our practice earlier was to allow these goods under OGL. As reference to DGFT will not serve any useful purpose, no reference need be made. Sd/- Addl. Collector (Appg)" 3-11-1993 In regard to this particular note the learned SDR was specifically asked to take instructions and the Depar....
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.... 16-8-1993 Shanthi Chemicals, Madras. (b) 39518/22-10-1993 28-9-1993 16-8-1993 Sha Karnajee Juharma, Madras. D. IMPORT OF SYNTHETIC CAMPHOR - ALLOWED UNDER OGL AFTER 14-9-1993 BY OTHER COLLECTORATE : Bill of Lading No. Bill of Entry No. Party Name 955767628/10-10-1993 261/8-11-93 Apex Silicate and Chemical Industries P. Ltd. Gali Hinga Road, Delhi-110 006" The above extract would show that similar goods were permitted clearance not only in respect of the petitioner but also in respect of others under O.G.L. by the Customs Department, not only in Madras, but also in Bombay. We particularly take note of the fact that such clearance was permitted even after the clarification of the licencing authority dated 14-9-19....