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TMI Blog1996 (7) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents. [Order per : P.K. Desai, Member (J)]. This Appeal is directed against the Order-in-Appeal No. 2101/88-BCH, dated 13-5-1988, confirming the Order-in-Original No. S/10-202/87-A dated 23-12-1987, passed by the Dy. Collector of Customs, Group A, Mumbai. 2. The appellant are the L.A. Holders of the licence issued to one M/s. United Industries, Calcutta, issued under Para 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), he has endorsed the view adopted by the Adjudicating Authority and has held that it was expected of the appellants to import only such of the quantity, which would be required as emergency spares, and import of one specified item virtually using the entire value limit of the licence, was not a bona fide act. He therefore felt that there did not appear to be any justification for the huge qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this remains the good law till today. 4. Shri K.M. Mondal, the ld. SDR submits, that the appellants are merely L.A. Holders and there is no evidence to show that the licence holders have specifically directed them to cause the import of this specific item. The ld. SDR also refers to the provisions contained in para 111(1) of the Policy Book, and submits that the very spirits of such provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this, such objection has been raised. Even the show cause notice has not alleged the authenticity of the import caused by the appellant. The said point therefore is not taken into consideration for the purpose of deciding his present appeal, because, the same was not the issue raised at earlier stage. 6. There is no denial that the appellants are the holders of licence and clearance is cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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