Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1960 (8) TMI 1

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... are carrying on business of sale of auto-spare parts in Bombay. They obtained an Established Importers' Licence for importing auto spare parts and in pursuance of that licence they placed four indents with a British Manufacturer Quickly Motor Cycle. All the indents were sent by them on the same day. It is not disputed before us that with the spare parts ordered in these four indents 30 almost complete auto cycles could have been assembled with the exception of tyres, tubes and saddles. The consignments arrived in India by four different steamers on different dates. The goods under the first indent arrived in India by S. S. 'Navigator' on 28-10-1957 those under the second indent by s. s. 'Piconeer' on 13-11-1957, those under the third inden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s permitted to import spare parts of auto cycles which could be assembled into an almost complete auto cycle. According to the Respondents their licence permits them to import articles adapted for use as parts and accessories of auto cycles under items 293, 295 and 297 contained in section II of "Import Control Policy" statement issued by the Government of India. Their contention was accepted by the learned single Judge who held that the orders passed by the Collector were erroneous and he accordingly quashed those orders. 4. Against the order of the learned Single Judge, the Respondents, the Collector of Customs, Bombay and the Union of India have come up in appeal. It seems to us that the learned single Judge was perfectly justified in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cover the goods of the Respondents as thereunder Articles other than rubber tyres and tubes adapted for use as parts and accessories of motor cycles and motor scooters are permitted to be imported. There is no restriction for import of parts and accessories of motor cycles which when taken together can be assembled into a complete motor cycle. What the Collector had to satisfy himself was whether by reference to entry 295 or to either of the two remaining entries mentioned in that licence, the articles imported by the Respondents could be said to have been not covered by any of them. If he had proceeded from that point of view he could have seen that the imports were completely covered by the licence. Since the imports covered by the licen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... approach to the matter was wholly wrong. Under Section 167(8) of the Sea Customs Act, if any goods importation ot which is for the time being prohibited or restricted by or under Chapter IV of the Act, be imported into India contrary to such prohibition or restriction, the Collector has the power to confiscate the goods and also to levy penalty and fine on the importer. It is not disputed before us that section 19 of the Act, which is one of the sections comprised in Chapter IV empowers the Central Government to prohibit or restrict the importation or exportation of goods and imports into India and regulated it by issuing licences. Therefore, a person can only import into India goods of such description as the licence permits him to import .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates