9911796707
TMI Blog1991 (11) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... r and 20th December, 1982 confiscated the goods on the ground that the import of `industrial coconut oil' was a canalised item, but he gave an option to the appellant to redeem the goods by paying a sum of Rs. 2 crores in one consignment and Rs. 3 crores in another consignment as redemption fine. The appellants challenged the orders of the Collector of Customs by filing two writ petitions before the Delhi High Court. A Full Bench of the Delhi High Court held that the `industrial coconut oil' was a canalised item and the appellants were not entitled to import the same. The High Court observed that the appellant's plea of bona fide in importing the goods was necessary to be considered for purposes of imposition of redemption fine even though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment of India affirming the order of the Central Board of Excise and Customs holding that import of `industrial coconut oil' was allowed under OGL under the Import Policy of 1980-81. (4) In May, July 1981 and January 1982 the Collector of Customs at Bombay and Kandla cleared various consignments of `industrial coconut oil' under OGL against licences issued under the Import Policy of 1980-81. (5) The Customs Authorities had themselves cleared a number of consignments of `industrial coconut oil' of the appellants at Bombay and Kandla imported in May, July 1981 and also in January, 1982. 5. The Tribunal refused to accept the plea of bona fide on the ground that the aforesaid circumstances related to Import Policy of 1980-81 and as such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal on the ground that the appellants were established export house and they were well-versed with the Import Policy, consequently no concession could be granted to them. 7. After hearing the counsel for the parties at length and having regard to the facts of the case we are of the opinion that the appellants were not entitled to import the `industrial coconut oil' under OGL as the Import Policy of 1980-81 had been amended with effect from 3-4-1981. Any import of `industrial coconut oil' made by any importer would be illegal as under the Import Policy only the STC had authority to import the canalised item. The respondent-authorities were therefore, justified in confiscating the goods imported by the appellants and giving op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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