TMI Blog2009 (3) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... o direct the respondents to assess the Bill of Entry and permit clearance of goods in accordance with the licence issued to the petitioner. 3. The petitioner is a proprietary concern engaged in weaving of grey fabrics from raw material in the form of Polyester Filament Yarn and for the purpose of such business imports and also procures the raw material from domestic parties. Respondent No.2 Authority has allotted an Import Export Code on 13.04.2006 to the petitioner. Admittedly, vide Notification No.64 (RE-2008)/2004-2009 dated 24.11.2008 Partially Oriented Polyester Filament Yarn has been declared to be falling within the restricted list for import into India. Accordingly, under the Notification, the importers of such restricted goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icence are not shown by the respondents to have been violated by the petitioner so as to entitle the respondent authorities to act in the manner that they did. 6. Learned Counsel appearing on behalf of respondent No.4 Authority reiterated the facts and submitted that what M/s. Surya Exim Pvt. Ltd., could not have done directly is being sought to be done by bringing in the petitioner to make a show of import having been made by a licenced importer. The same was the submission made by the learned Counsel appearing on behalf of Directorate General of Foreign Trade. In substance the submission was, that M/s. Surya Exim Pvt. Ltd. was not entitled to validly import restricted goods and thus could not have contracted to purchase the same from for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Directorate General of Foreign Trade, New Delhi has categorically stated that the transaction in question does not fall within the purview of the said office which, in other words, means that there is no violation of any provisions of the Exim Policy or the conditions attached with the licence to import the restricted goods. The Custom Authorities have been left free to take a decision based on the provisions of the Customs Act in relation to high seas sales. Neither does Affidavit-in-Reply contain any reference to any provision of the Customs Act which prohibits a transaction of purchase and sale on high seas, nor was it possible for the learned Counsel to point out any such provision in the statute. 9. Similarly the submission made on b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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