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Issues:
1. Quashing of order imposing a fine in connection with imports. Analysis: The writ petition was filed seeking a writ of certiorari to quash an order imposing a fine of Rs. 25,000 in relation to certain imports. The petitioners, a partnership firm, held import licenses for stainless steel strips, sheets, and circles. They imported goods worth Rs. 72,053 against a total license value of Rs. 1,00,563. The petitioners relied on paragraph 84(1)(a) of the Import Trade Control Hand Book of Rules and Procedures, 1968, which allowed flexibility in utilizing the unutilized part of the license value. The court noted that the total imports were within the overall face value of the licenses, and no specific endorsement from licensing authorities was required. The Principal Appraiser's order imposing a fine and ordering confiscation was deemed erroneous. The court highlighted that the import licenses pertained to three distinct items and the authorities erred in treating them as one item. The revision petition filed with the Central Government was decided ex parte, further complicating the matter. The court emphasized that stainless steel circles, strips, and sheets are commercially distinct commodities, constituting separate items under the import licenses. The authorities failed to appreciate this distinction and the flexibility allowed under paragraph 84(1) of the Import Trade Control Policy Hand Book of Rules & Procedure, 1968. Consequently, the court quashed the orders of the Principal Appraiser and the Central Government, directing the refund of the Rs. 25,000 fine imposed on the petitioners. The court ordered the refund within one month, with an additional provision for interest at 12% per annum if delayed. Additionally, the petitioners were awarded costs amounting to Rs. 500 for the legal proceedings.
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