TMI Blog1996 (9) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... ch were accepted and on that basis goods were cleared on payment of duty. Subsequent investigation showed that the appellant was not engaged in the manufacture of photo copying machines and was not an actual user of the imported articles and, therefore, there was violation of actual user conditions regarding consumables and drum (components) and also violation of requirement of specific licence in regard to the drum (component) which was a restricted item under item 470 of Appendix 3 Part A of 1985-88 Policy. Investigation also showed that there was gross undervaluation in the import documents. Investigation also showed that the invoices produced were not really by the Singapore supplier and were created by the appellant using blank invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (industrial). Item 30 takes in photographic chemicals such as developers, toners, etc., eligible importer being actual user registered under the local law applicable to shops and establishments or laboratories certified as processing or testing laboratories by the State Director of Industries. The drum of the photo copier being a component falls under item 470 of Part A of Appendix 3 and would not, therefore, fall under item 1 of Appendix 6. While an actual user (industrial) can import the developer and toner under OGL, any person can import components of photo copying machine which are restricted items, only under a specific licence. Admittedly, appellant had no specific licence, though the appellant claimed to be an actual user (industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant had obtained a provisional SSI certificate from the Industrial Department of the State. It was, in these circumstances, that the Custom House accepted the eligibility for import under OGL. The Department subsequently collected materials to show that the appellant had no factory of establishment for manufacture of photo copying machines and had, in fact, sold the imported articles. The show cause notice as well as the order referred to the materials which consist of documents seized from the appellant during investigation and statements recorded from Girish Arora, one of the partners of the appellant and sister of the appellant and others. Girish Arora, the partner of the appellant, had admitted that the appellant was engaged in tradi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidently referring to the photo copying job centre being run by the partner s sister. The appellant had not put forward any case that the appellant had a manufacturing premises at an address other than the address shown in the import documents. Even if we ignore the statement of the appellant, there is sufficient material to hold that the appellant was not an actual user and had sold the imported articles, thereby violating the actual user condition attached to OGL import. Admittedly, appellant had no licence to import photo copier components. Appellant purportedly imported the components under Appendix 6 item 1 of the Policy which was subject to actual user condition. The clearance must have been, therefore, made treating as falling unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant documents were not made available to enable the appellant to reply to the show cause notice. Our attention has been invited to pages 36 to 51 of the paper book which contain copies of various letters sent by the appellant to the Collector or other officers of the department. In the earliest letter dated 27-12-1985 seen at page 36, the appellant demanded copies of Bills of Entry, invoices and other documents relating to the seized consignments, copies of statements given by the partners and others and copies of documentary evidence sought to be relied on by the Department and copies of all documents seized from the premises. A subsequent letter says that all the documents except copy of Bill of Entry allegedly cleared in the se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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