Home Case Index All Cases Customs Customs + AT Customs - 1988 (5) TMI AT This
Issues:
- Interpretation of the Policy regarding the import of olive oil under OGL Appendix 10(4). - Confiscation of olive oil import by Customs authorities. - Allegation of olive oil being a canalised item. - Application of para 217(e) of the Policy in relation to olive oil import. Analysis: 1. The appeal concerned the interpretation of the Policy regarding the import of olive oil under OGL Appendix 10(4). The Customs objected to the clearance of olive oil imported by the appellants, alleging it was for stock and sale, not for actual use as required. The Asstt. Collector ordered confiscation with a fine, upheld by the Collector of Customs (Appeals) citing non-compliance with OGL and canalisation under App. 9 of AM. 83 Policy. 2. The appellant's representative argued that the Policy allows olive oil import by all persons without any actual user condition. He referenced relevant Policy sections and clarified the nature of olive oil import. The opposing counsel contended that the appellants admitted to not being manufacturers of ayurvedic medicines, just stockists, justifying confiscation based on non-compliance with OGL and canalisation provisions. 3. The Tribunal analyzed the Policy provisions, highlighting that olive oil is a crude drug required for ayurvedic medicines and allowed for import by all persons under OGL. The objection raised by Customs regarding actual user condition was deemed irrelevant. The Tribunal also addressed the canalisation argument, noting that no objection was raised during clearance and the Collector (Appeals) erred in introducing new grounds without due process. 4. The Tribunal emphasized that olive oil import as a crude drug under OGL was permissible for all persons, dismissing the application of para 217(e) to restrict import. The Collector (Appeals) was criticized for contradictory findings and lack of basis for considering olive oil as a canalised item. Ultimately, the Tribunal set aside the previous orders, allowing the appeal and ordering a refund of any fines paid by the appellants.
|