TMI Blog1983 (2) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act filed by M/s. Kashyap Zip Industries Pvt. Ltd. against the order No. S/10-55/82/- E dated 21-8-82 of the Addl. Collector of Customs, Bombay. The appellants have argued that their import of 738 cartons of Polyester Filament Yarn was wrongly penalised by the Addl. Collector by denying them the benefit of import without the licence under Appendix 10, Sr. No. 1. As per para 6 of Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n keeping with the definition of the actual user as contained in para 5(1) of the Policy Book A.M. 1982. The learned Advocate read this definition of actual user and pointed out that as per this definition it was open to the importer to send out the raw materials for processing on job work basis. The learned Advocate farther, submitted that the reliance of the Addl. Collector of Customs on cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, incorrect on the part of the Addl. Collector to deny the appellants benefit of the OGL and he requested that the Addl. Collector s orders be set aside and the amount of fine be refunded to them. The departmental representative has opposed the submissions on the ground that the yarn in question could not be treated as an immediate raw material for the manufacture of zip fasteners. Under the OGL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of tapes out of the imported yarn. Besides, para 6 under Appendix 10 gives an indication that the actual users of yarn should acquire their requirement from the canalizing agency. Considering these circumstances, we find that the import of yarn is not permissible under OGL in question to the appellants. In the aforesaid view, the Addl. Collector s order is legal and correct. The same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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