1985 (8) TMI 223 - AT - Customs

Summary

Issues:
- Transfer of Revision Application to Tribunal
- Interpretation of import licence terms
- Classification of imported goods under Appendices
- Consideration of banned items under Appendices

Transfer of Revision Application to Tribunal:
The judgment dealt with the transfer of a Revision Application to the Tribunal for hearing as an appeal. The Revision Application was filed against an Order-in-Appeal passed by the Appellate Collector of Customs. The Tribunal had the statutory authority to hear the matter as an appeal.

Interpretation of Import Licence Terms:
The case involved the interpretation of the terms of an import licence. The appellants had imported plastic decorative pictures under a specific import licence. The Customs objected to clearance, citing that the goods were consumer items banned under certain Appendices. The Tribunal analyzed the licence terms and concluded that the licence permitted the import of goods falling under Appendix 5, without any restriction on being components.

Classification of Imported Goods under Appendices:
The judgment focused on the classification of the imported goods under different Appendices. The Customs contended that the goods were consumer items and fell under banned categories in Appendices 3 and 4. However, the appellants argued that the goods were covered under Appendix 5, specifically entry 431, which did not face any import restrictions.

Consideration of Banned Items under Appendices:
The Tribunal examined whether the imported goods were banned under Appendices 3 and 4. It highlighted that the authorities did not assess if the goods appeared individually in Appendix 5. The judgment emphasized that if the goods fell under Appendix 5, the Customs could not object to the import based on them being consumer goods. The Tribunal found in favor of the appellants, setting aside the lower authorities' orders and remanding the matter for fresh consideration by the Asstt. Collector.