TMI Blog2018 (8) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... drawn by the issue of another circular. Hon ble Apex Court in the case of Collector of Central Excise, Shilliong vs. Wood Craft Products Ltd. [1995 (3) TMI 93 - SUPREME COURT OF INDIA], wherein it is held that the amendments which are treated as clarificatory has to be taken that it was also there all the time - Going by the case of Wood Craft Products, there is no hesitation in holding that the impugned order of Commissioner imposing redemption fine on the goods imported by the appellant is contrary to the provisions Customs law read with DGFT circular of, and therefore, the same is set aside. Appeal dismissed - decided against revenue. - Appeal No. C/524/560/2009 - F/76419-76420/2018 - Dated:- 18-5-2018 - Mr. P.K. Choudhary, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto Indian territorial water the DGFT issued Notification No. 64(RE-08)/04-09 dated 24/11/08 making the import of S S Seamless Tube as restricted one and their import was allowed to be made under specific license. The aforesaid Notification was withdrawn by issue of yet another Notification No. 81(RE-08), dated 16/01/2009. In another words, restriction of import of the S S Seamless Tube remained operative from 24/11/2008 to 16/01/2009. The Revenue was of the view that since the importer appellant has imported the goods in this period in contravention of the provisions of the Notification No. 59(RE-208)/2004-2009 wherein it is mentioned that; the matter has been examined. Accordingly, it is clarified that the import clearances without a lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ports of S S Seamless Tubes were made free. He further summits that the subsequent Notification allowing the goods to be imported without the specific license by the DGFT is clarificatory in nature as, it restores previous duty free import and, therefore, required to be given retrospective effect. In this regard, he relied upon the decision of Hon ble Apex Court in the case of Collector of Central Excise, Shilliong vs. Wood Craft Products Ltd. 1995(77)ELT 23(SE), wherein it is held that the amendments which are treated as clarificatory has to be taken that it was also there all the time. Further relying on the aforesaid decision of Hon ble Supreme Court, the Apex Court in the case of WPL Limited vs. Commissioner of Central Excise, Meerut, ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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