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Issues: Import of goods without a valid license, interpretation of Public Notice, justification of fine imposed
In this case, the Appellate Tribunal CEGAT, BOMBAY, dealt with the issue of the import of goods without a valid license. The appellants imported Seamless Steel Tubes and presented an Import License for items required for their end product. The department contended that the goods were banned under S.No. 662(c) of the AM-82 Policy Book, and the import without a valid ITC license was prohibited under the Import Control Order. The absence of a valid license constituted an offense under the Customs Act, 1962. The Tribunal considered the interpretation of a Public Notice issued in 1981, which amended the list of banned items to include Seamless Carbon Steel Tubes and Pipes. The appellants sought clarification from the Joint Chief Controller of Imports and Exports, who confirmed that M.S. Seamless Steel fell under a different category in the Import Policy. The Tribunal noted that the appellants had acted cautiously by obtaining clarification before import, and there was no evidence of mala fides on their part. The Tribunal analyzed the justification for the fine imposed by the Additional Collector and found that even if the goods were liable for confiscation, the circumstances did not warrant the imposition of a fine. The Tribunal concluded that a caution would have sufficed, and therefore, set aside the fine and granted consequential relief to the appellants. The judgment highlighted the importance of considering clarifications provided by relevant authorities and the absence of dishonest conduct on the part of the appellants.
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