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2019 (10) TMI 429 - HC - Customs


Issues:
- Interpretation of Tariff Item No.9801-00 for import of second-hand capital goods
- Rejection of permission for import under Project Import Regulation, 1986 without specifying reasons

Interpretation of Tariff Item No.9801-00 for import of second-hand capital goods:
The petitioner sought permission to import second-hand capital goods for its industrial plant under Tariff Item No.9801-00-11. The rejection of this request was based on unspecified guidelines, leading to the petitioner's grievance. The court acknowledged the petitioner's entitlement under the Tariff Item but noted the lack of specific reasons for rejection in the Impugned Letter dated 05.07.2019. Consequently, the court directed the respondent to issue a detailed, specific explanation for the rejection within two weeks.

Rejection of permission for import under Project Import Regulation, 1986 without specifying reasons:
The court found merit in the petitioner's argument regarding the lack of reasons provided in the rejection letter for the import permission under the Project Import Regulation, 1986. The court emphasized the importance of a "speaking order" that clearly outlines the grounds for refusal. As a result, the respondent was instructed to issue a fresh order detailing the reasons for rejecting the petitioner's application. The court highlighted the petitioner's right to challenge the reasons provided in accordance with the law. Ultimately, the petition was disposed of with the direction for a detailed explanation to be provided, and no costs were awarded in the matter.

 

 

 

 

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