Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1995 (5) TMI 127

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Export, a Registered Export House/Trading House, one issued against the product group G-5-1, and another against product group G31(1) and (iii) of Appx. 17 of Policy Book AM 85-88. The latter one of the licences, bore the endorsement vide Para 204 of the same Policy Book. Claiming themselves as the supporting Manufacturers and pleading that they had purchased the goods on High Sea Sale basis the clearance was claimed by the appellants. As the item imported specifically figured in the first licence, no objection was raised in relation thereto the eligibility for import under other licence was objected to on the same was in relation to export product group G-31(1) and (iii) viz.. spices included in bulk packing and spices, whole or groundnut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uld be imported thereunder, have to be permitted, and that the provisions of Appx. 17 of the Policy Book, need not provide any obstacle thereunder. Referring to the provisions of Para 204 of the Policy Book , he has pleaded that the licence holders, being the Export House /Trading House, are covered under sub-para (3) and the list attached to the licence mentions the name of appellant as one of the supporting manufacturers. He has also pleaded that subject item does not figure in Appx. 3A and the observation of the ld. Adjudicating Authority, who has not even specified the entry number etc. is erroneous. In his submission, an identical issue has been dealt with by the South Regional Bench on two occ-asions and has permitted the import. He h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... licy Book AM 85-88, but also bears an endorsement vide Para 204 of the Policy Book. 7. In case of similar licences, the importability of an item has to be considered from both the angles and the availability for import under either of the two provisions could justify the eligibility for import. There is nothing in the said Policy Book, which makes the provisions of Para 204 as subject to or controlled by the provisions of App. 17. On the contrary, the heading of the Paragraph indicates that some special facilities have been given to the Registered Exporters. Reading of the said paragraph as a whole, indicates that sub-para (1) deals with REP licences issued to Manufacturer exporters whereas sub-para (3) deals with Merchant Exporters/T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The decision In Re : Kee Pee Enterprises, (supra) referred to by the ld. S.D.R. deals with the general approach to an REP Licence,when Para 7 of Appx. 17 will stand attracted and hence the ratio thereof would not stand attracted here. 11. Though the ld. Adjudicating Authority has observed that the Item imported falls within App. 3A, he has not been specific on the point, and even at the stage of hearing of the appeal the specific entry had not been identified to cover the Flip Off Seal as the one covered in App. 3A. The said objection also, therefore, cannot be upheld. 12. Under the circumstances, the appellants are held eligible to import the Flip Off Seals under the licences produced. The objection raised is held as not sust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates