TMI Blog2017 (3) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... fore 5th June 1981, and post this date will be required to be done through State Trading Corporation - confiscation and penalty set aside - appeal allowed - decided in favor of appellant. - C/380/06 - A/86402/17/CB - Dated:- 17-3-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri V.M. Doiphode, Advocate for Appellant Shri B Kumar Iyer, Superintendent (AR) for Respondent ORDER Per M V Ravindran This appeal is directed against Order-in-Original No. 152/2005/CAC/CC(I)/AKP dated 30th December 2005. 2. The issue that falls for consideration in this appeal is whether Beef Tallow imported by the appellant and sought clearance of the same after producing the licenses, are lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P) Ltd Others Vs. Union of India and Others [1987 (30) ELT 134 (Bom.)] was holding for which decided that when an Open General Licence is granted under 1980-81 policy amendment on 5th June, 1981 through Public Notice No. 29/ITC(PN)/81 restricting imports through the canalising agency will not affect, the imports already initiated and would cover the issue was in their favour. Hence it is his submission that they were under bonafide belief that direct import of 'Beef Tallow' is permissible as per the Import Policy 1980-81, is correct and the adjudicating authority erred in confiscating the goods and also imposition of penalty. 4. Learned Departmental Representative on the other hand submits that this matter has gone up and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e imported thereafter under O.G.L. but only through the canalising agency. Petitioner No. 1 was a registered export house and the export house registration certificate granted in his favour was valid up to June, 1984. Petitioner No. 1 acquired 8 R.E.P. licences and had them made non-transferable and endorsed for the imports of raw materials. The endorsements provided that the licences were valid for import of items in accordance with the provisions made in paragraph 176(1) and (2) of the Export Policy for April, 1980 - March, 1981. A contract was entered into for import of inedible beef tallow. The beef tallow was sold on high seas basis to Tata Oil Mills Co. Ltd., Calcutta who purchased it for exclusive industrial use for manufacturing soa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld by export houses will cease to be valid for import of any item which could be imported under O.G.L., during 1980-81 but is no longer so in this policy, except for such firm commitments as have been made by opening irrevocable letters of credit through authorised dealers and valid before April, 1981. This paragraph deals with a situation existing at the time of declaration or publication of Import Policy for 1981-82 and was not attracted to an amendment carried out in the Import Policy for the first time on June 5, 1981. [AIR 1971 S.C. 704 and AIR 1979 S.C. 1049 relied on]. We are of the view that appellant could have entertained a bonafide belief that direct import of 'Beef Tallow' under the Import Export Policy can be do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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