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Issues:
1. Condonation of delay in filing an appeal before the Tribunal. 2. Interpretation of import policies regarding Micro Crystalline Wax. 3. Application of promissory estoppel in changing government policies. 4. Imposition of penalty and reduction thereof. Condonation of Delay: The appellant, a company, filed a revision petition before the Government of India, which was later transferred to the Tribunal. The appellant was directed to file an appeal on a prescribed form with the required fee. The appellant requested condonation of delay, citing a genuine belief that the revision petition was to be filed before the Government. The Tribunal, after considering the circumstances, condoned the delay and directed the revenue to refund the excess fee paid by the appellant. Interpretation of Import Policies: The case involved the importation of Micro Crystalline Wax by the appellant under Open General Licence (O.G.L). The Assistant Collector held that the importation was unauthorized as the item fell under canalized goods. The appellant argued that the change in policy from earlier years amounted to promissory estoppel, citing Supreme Court judgments. The Tribunal, after analyzing the import policies, concluded that Micro Crystalline Wax was a canalized item for the relevant policy year, falling outside the scope of O.G.L. Application of Promissory Estoppel: The appellant contended that the sudden change in import policy created a promissory estoppel against the government. However, the Tribunal held that estoppel cannot be applied against a statute. The judgments cited by the appellant were deemed irrelevant in this context. The Tribunal reduced the penalty imposed on the appellant, considering them as an actual user, and directed a partial refund of the penalty amount. Imposition of Penalty: The Assistant Collector had imposed a penalty on the appellant for unauthorized importation. The Tribunal found the penalty excessive and reduced it significantly, considering the appellant's status as an actual user. The Tribunal directed the revenue to refund a portion of the penalty amount to the appellant within a specified timeframe. The appeal was dismissed with the modified penalty amount. Overall, the Tribunal addressed the issues of delay condonation, interpretation of import policies, application of promissory estoppel, and the imposition of penalties, providing a detailed analysis of each aspect based on the arguments presented by both parties and relevant legal principles.
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