TMI Blog1993 (9) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant to export the goods after processing them. The goods that were imported by the appellants were found, on chemical analysis performed at the request of the Customs authorities, to contain emetine hydrochloride, moisture and other impurities. The Additional Collector of Customs held that the goods imported being emetine hydrochloride, the licence was not valid for the same. In as much as the importation had been made without the cover of a valid licence, an offence under Section 111(d) of the Customs Act, 1962 (hereinafter called `the said Act') read with Section 3 of the Import and Export (Control) Act, 1947 was established against the appellant. He ordered thus : "Taking all the circumstances into account and in view of the fact that this is not an importation for individual sale and profit in India, but an importation under D.E.E.C. Scheme who importers are bound to re-export Emetine Hydrochloride, B.P. Grade, I take a lenient view and order that the goods in question shall be confiscated under Section 111(d) of the Customs Act, 1962 read with Section 5 of the Import and Export (Control) Act, 1947. I, however, allow under Section 125 of the Customs Act, 1962, an option to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lieu of confiscation under Section 125; or in any disputed case, other than a case where the(b) determination or any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or the amount of fine or penalty involved,(c) does not exceed fifty thousand rupees." 5.Sub-section (1) of Section 129C empowers the President of CEGAT to constitute Benches for the exercise of the powers and functions thereof. By virtue of sub-section (2) a Bench shall consist of one Judicial Member and one Technical Member. Sub-section (3) is in the nature of an exception to sub-section (2) and it provides that an appeal against a decision or order relating, among other things, to `the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment' shall be heard by a Special Bench of not less than two members, of whom one should be a Judicial Member and one a Technical Member. (Before 1985 the requirement was that a Special Bench should consist of not less than three members). Sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purposes of assessment are advisedly treated separately and placed before Special Benches for decision because they, more often than not, are of importance not only to the importers who are parties thereto but also to many other importers who import or propose to import the same or similar goods. Since the decisions of CEGAT in such matters would have wide application they are, by the terms of the statute, to be rendered by Special Benches. The phrase "relation to" is, ordinarily, of wide import but, in the context of its use in the said expression in Section 129C, it must be read as meaning a direct and proximate relationship to the rate of duty and to the value of goods for the purposes of assessment. 8.Before we consider whether the case of the appellant falls within the said expression, we must note that Section 130, sub-section (1) and Section 130E, clause (b) of the said Act also use the said expression and they refer respectively to the Statement of Case to the High Court on a reference by CEGAT and an appeal to the Supreme Court directly. Section 130(1) states that the Collector of Customs or the other party may require CEGAT to refer to the High Court any questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e levy and collection of any duty of customs, in relation to any goods on or after the 28th day of February, 1986; or relating to the value of goods for the purposes of(b) assessment of any duty in cases where the assessment is made on or after the 28th day of February, 1986; or whether any goods fall under a particular heading or(c) sub-heading of the First Schedule or the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), or that any goods are or not covered by a particular notification or order issued by the Central Government granting total or partial exemption from duty; or whether the value of any goods for the purposes of(d) assessment of duty shall be enhanced or reduced by the addition or reduction of the amounts in respect of such matters as are specifically provided in this Act." 11.It will be seen that sub-section (5) uses the said expression `determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment' and the Explanation thereto provides a definition of it `for the purposes of this sub-section'. The Explanation says that the expression includes the determination of a question relating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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