9911796707
TMI Blog2000 (4) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... lue based advance licences dated 29-7-1994 and 16-8-1994 were issued to M/s. Onida International Ltd., by the Directorate General of Foreign Trade (DGFT) for export of 1500 Nos. of Onida 17" Black & White TV; that these two licences permitted import of T.V. picture tubes; that after fulfilment of their export obligation, DGFT granted the endorsement of transferability on these two licences on 2-12-1994 and 8-12-1994 ; that M/s. Onida International sold these licences to the Appellants. He further mentioned that the Appellants imported colour picture tubes under Bill of Entry No. 108474, dated 3-12-1994 and claimed exemption under Notification No. 203/92-Cus., dated 19-5-1992; that subsequently show cause notice dated 8-6-1995 was issued for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that once a valid licence has been issued by the licencing authority permitting import of certain items based on the Standard Input Output Norms, then the licence holder or the transferee would be entitled to import the items mentioned therein dutyfree; that any subsequent amendment to the Input Output Norms after the issue of licence would not affect the validity of the imports made under the said licence. The learned Counsel referred to condition No. 1 mentioned in the licence which reads as under : "This licence shall be subject to the conditions in force relating to the goods covered by the licence as described in the relevant Import Trade Control Policy Book or any amendment thereof made upto and including the date of issue of the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our picture tube, permitted to be imported duty free under the impugned licences also attracted the same rate of duty ; that the Appellants would have imported the other items had the Customs objected to the clearance of colour picture tube at the time of filing of Bill of Entry; that by permitting the clearance of the consignment and issuing show-cause notice on 8-6-1995 they are being denied the fruits of having fulfilled the export obligation. 6.Countering the arguments, Shri Ashok Kumar, learned DR, reiterated the findings contained in the impugned Order and emphasised that imports were effected on 30-12-1994 whereas the Public Notice amending the Standard Input Output Norm had been issued on 21-12-1994 and as such the same was applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Standard Input-Output and Value Addition Norms. The words 'T.V. Picture Tubes' were not qualified by black & white or colour though the Export item did mention "Televisions-B.W & Colour of all screen sizes...". Thus the import of colour T.V. picture tube was allowable at the time of issue of licences. The Apex Court, in the case of Jain Exports (P) Ltd., supra, has held that the policy prevailing during the period when import licences were issued and not when import took place, would apply. In this case import of Coconut Oil was a canalised item as per Import Policy of the Year 1980-81 and the Supreme Court held that "The High Court has come to the correct conclusion that the terms of Import Policy of 1980-81 would apply to the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect the rights granted to the Appellants under Licence. The norms prescribed will take effect only from the date of its publication i.e. from 20th January, 1995 and not from the earlier date." 8.The Appellate Tribunal also took the similar view in the case of Commissioner of Customs v. Carpet House, supra, and Garware Walls Ropes Ltd. v. Commissioner of Customs, 1998 (102) E.L.T. 504 wherein it was held that "One of the conditions in the licence is that it shall be subject to the conditions in force, as described in the relevant Import Trade Control Policy Book or any amendment upto and including the date of the licence. On the date of issue of licence, the import-export norms prevailing did not mention poly-propylene of fibre grade. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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