1984 (9) TMI 279 - AT - Customs

Summary

Issues:
1. Proper signing of the revision petition by clearing agents.
2. Importation of Dicofol Technical in contravention of Import Control Order.

Analysis:
1. Proper signing of the revision petition by clearing agents:
- The issue arose when the learned J.D.R. raised an objection regarding the proper signing of the revision petition by the clearing agents without a power of attorney from the importers.
- The appellant argued that under Section 147 of the Customs Act, an agent can sign on behalf of the owner, importer, or exporter of goods. Referring to Regulation No. 16 of the Custom House Agents Licensing Regulations, the appellant contended that the clearing agents were authorized to sign the revision petition.
- The appellant distinguished the case from a previous judgment where the appeal was dismissed due to improper signing, emphasizing that the revision petition in this case clearly mentioned the name of the importer and was supported by a power of attorney from the importer's partner.
- After hearing both sides, the Tribunal concluded that the revision petition was properly signed based on the admission by the partner of the importer firm, thereby resolving the issue.

2. Importation of Dicofol Technical in contravention of Import Control Order:
- The case involved the importation of Dicofol Technical by the appellant, which was found not to conform to the specifications of "Commercially Pure Form" as required by the Import Control Order.
- Despite the appellant's request for re-testing of the goods by another laboratory, the results confirmed that the imported goods did not meet the purity standards for commercially pure Dicofol.
- The appellant contended that the imported item met the requirements and referred to various definitions and chemical properties of Dicofol to support their argument.
- However, the Tribunal observed that the imported item did not qualify as commercially pure Dicofol, as per the invoice and definitions provided.
- The Tribunal upheld the lower authorities' decision to impose a fine in lieu of confiscation, considering it lenient and reasonable, and dismissed the appeal based on the contravention of the Import Trade Control Policy.

Overall, the judgment addressed the issues of proper signing of legal documents by agents and the compliance of imported goods with regulatory standards, providing a detailed analysis and resolution for each aspect of the case.