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2008 (9) TMI 164

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..... [Order]. - P.C. : Following questions of law were framed while calling for forwarding the statement of case - 1. Whether on the facts and circumstances of the case, the Tribunal was right in holding the imports made by the Applicant as unauthorised under Section 111(d) of the Customs Act? 2. Whether the Import Policy AM 84 which was announced on the 15th April 1983 could be said to be applicable .....

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..... ions were possible, the one beneficial to the applicant ought to have been considered? 2. The facts that are material and relevant are that import licence dated 29th January, 1983 was issued in favour of the Applicant. The goods that he would import were mentioned thus "as per paragraphs 186(5) (8) and (9) of AM 83 Import Policy". The period of shipment was 12 months from the date of issuance of .....

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..... ontained in the Licence issued in favour of the Applicant, on the date on which goods arrived at India Port the import of the goods was banned according to policy then in force and therefore confiscation of the goods of the Applicant cannot be faulted. 4. We have heard the learned Counsel for both sides. In our opinion, in view of the admitted position that there was change in the policy decision .....

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..... the importation of the goods which may be in force at the time of their arrival." 6. Perusal of the above condition shows that the licence was issued subject to the condition that on the date on which the goods imported pursuant to the licence arrived, the import of the goods should be in accordance with law in force on the date of the arrival. As observed above, admittedly the goods arrived on .....

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