9911796707
TMI Blog1991 (9) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Programme shall make an application for the same giving details of requirement of OGL items with justification. Units in the Small Scale Sector having Phased Manufacturing Programme shall apply to DC(SSI) while other to the concerned sponsoring authority. The concerned sponsoring authority/DC(SSI) shall work out the ceiling for import of OGL items and communicate to the concerned authority for issue of the OGL Import Entitlement Certificate. Customs will allow import within the ceiling as per the aforesaid Certificate during the licensing year and no list attestation will be necessary." 2. The petitioner's case is that the petitioner is a unit in the small scale sector having "Phased Manufacturing Programme" and, therefore, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... future reference." 3. According to the petitioner, the sponsoring authority, so far as the petitioner is concerned is the Directorate of Cottage & Small Scale Industries, Government of West Bengal. On behalf of the Customs Authorities a strange stand has been taken that an application has to be made in proper form for obtaining release of the goods but this was not done. Nothing has been shown by the Customs Authorities from any of the Notifications about the requirement of making an application. The Sponsoring Authority was to communicate direct to the Jt. Chief Controller of Imports & Exports on the application made by the petitioner and the Customs Authorities are required to act on that. 4. Strong emphasis was placed on paragraph 3 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectronic items by an under Memo No. 1717(5)/SSI/35 dated 7th Sep. 1982, issued by the Directorate of Cottage and Small Scale Industries, Govt. of West Bengal and the petitioner has been granted permanent registration certificate as Small Scale Industry by the Directorate of Cottage & Small Scale Industry for production and manufacture of the specified electronic goods. The Central Government in exercise of powers conferred by Section 25 of the Customs Act, 1962 exempted the goods specified in Col. 3 of the table and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 specified in the corresponding entry in Col. 2 of the said Table when imported in India for the purpose of manufacturing of goods specified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Assistant Collector of Customs to have been used for the aforesaid purposes, an amount equal to the difference between the duty leviable on such goods but for the exemption contained herein and that already paid at the time of importation. 7. In my view, there is considerable force in the contention of the petitioner. Reliance on paragraph 3 on behalf of the respondents which deals with the Actual Users (Industrial) in the organised section is entirely misconceived. In fact, I pointedly asked the respondents to explain what is the meaning of the words "Actual Users (Industrial) and to explain the words `Actual Users', which has been mentioned in paragraph 4 but the respondents were entirely unable to make out any distinction. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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