9911796707
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Issues:
Import of moulds for dashboard against OGL Appendix 6 S. No. 6, Confiscation of consignment, Small Scale Industries certificate validity for import eligibility, Interpretation of 'actual users (industrial)', Procedural lapse in SSI certificate, Definition of 'Actual User (industrial)', Relevance of the definition in the Import Policy, Justification for treating goods as requiring an import license. Analysis: The appellants imported moulds for dashboards under OGL Appendix 6 S. No. 6 but faced confiscation due to their Small Scale Industries (SSI) certificate not permitting dashboard manufacturing at the time. The original authority allowed a fine in lieu of confiscation. The appellants later included dashboards in their SSI certificate. The advocate argued that the SSI certificate's specific items shouldn't restrict import eligibility as per the OGL entry. He cited Supreme Court precedent for a broad interpretation of OGL. The advocate contended that the procedural lapse in the SSI certificate was rectified and should be disregarded for the import. He referenced judgments supporting this view and suggested a nominal fine instead of a heavy one. On the other hand, the SDR highlighted the definition of 'actual user industrial' in the Import Policy, emphasizing the need for a valid license or Registration Certificate for the imported item's manufacture. The SDR maintained that the appellants did not qualify as 'actual user industrial' during importation based on their SSI certificate status. The Tribunal examined the definitions of 'Actual User' and 'Actual User (industrial)' in the Policy. It emphasized that the imported item should be used in an industrial undertaking for manufacturing processes, which the appellants satisfied. The Tribunal agreed with the appellants' interpretation, stating that a narrow view was unnecessary unless the item was explicitly prohibited elsewhere in the Policy. Ultimately, the Tribunal found no justification for treating the goods as necessitating an import license, overturning the confiscation order and granting relief to the appellants. The judgment emphasized the importance of the item's intended use in an industrial setting for import eligibility under the OGL, rejecting a strict interpretation in favor of a broader approach unless expressly prohibited by the Policy.
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