TMI Blog1984 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... -highly glazed and finished and glassing paper. An amendment was incorporated in the aforesaid import licence at the request of the appellant on 6th-January, 1969 and the following items were added : (a) Facial and Toilet tissue ; (b) Napkin and Serveitte tissue ; (c) Base Paper for Napkins ; and (d) Matrix Boards. The appellant placed an indent with M/s. F. Gardner Corbeet Limited for supply of Napkin and Serveitte tissue paper. The said firm confirmed the order placed upon them. Two different consignments were shipped ; one on SS Minikoi and other on SS Mombasa of the face value of 551 each-The goods landed at Bombay sometimes in the end of June, 1969. On inspection it was found by the Principal Appraiser of the New Customs House, Bombay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce as per end use. The amendment in the licence was made due to this change in policy. It was, therefore, urged that though the paper imported was the tissue paper-machine glazed and machine finished, the end use was only to make use of the same for Napkins and Serveittes tissue paper-It was, therefore, contended that the respondents were not justified in holding that the goods imported were not covered under the Import Licence. 4. We have perused the Import Trade Control Policy for the periods 1965-66 and 1968-69 and perusal of entry No. 160 of the above said policy for the year 1965-66 shows that machine finished tissue paper was allowed as packing and wrapping paper for tea industry for actual users as is borne out from clause (i) agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy prevailing during that period. This court rightly refused to interfere in a finding of fact under Article 226 of the Constitution of India. If goods imported do not conform to the specific description the end use would not be relevant criteria to decide the question in controversy. We agree with the learned Single Judge that in the instant case the finding that the articles imported were machine finished tissue paper was arrived on the declaration made by the petitioner itself to that effect. It was therefore, not open to the appellant to challenge that finding since this finding was based on material on record. The very fact that the appellant had got his import licence amended to include napkins and serveeitte tissue paper would go to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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