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Import of Staple Pins under Export Product Group '0' - Authorization and Confiscation Analysis: The judgment by the Appellate Tribunal CEGAT, CALCUTTA involved two appeals concerning the import of Staple Pins under Export Product Group '0'. The Adjudicating Authority and the Collector (Appeals) had held that only Staple Pins used as embellishments in export products were allowed for import, not those used as stationery items. Consequently, the imported Staple Pins were deemed unauthorized and confiscated in both cases. The appellants argued that Customs had previously allowed such imports, indicating a past practice. They contended that the subsequent clarification by the Chief Controller of Imports and Exports should not render their imports unauthorized. They cited legal precedents, including decisions by the Calcutta High Court and the CEGAT, to support their case. The J.D.R. representing the Respondents maintained that the Customs were bound by the clarification issued by the C.C.I. & E., making the imports unauthorized. The J.D.R. supported the impugned orders of confiscation. The Tribunal considered the submissions and referred to legal precedents, emphasizing that Customs should inform the public about any changes in import regulations. The Tribunal noted that when there is confusion or doubt, the benefit should favor the citizens. Relying on past decisions, the Tribunal held that there were no lack of bonafides on the part of the appellants. Therefore, the Tribunal set aside the orders of confiscation based on the past practice followed by the Custom House. In Appeal No. C-199/88, the Adjudicating authority initially stated that the appellants had not produced ITC Licences for certain goods. However, it was later revealed that the appellants had submitted REP Licences to the Custom House, leading to the release of the goods. Consequently, the confiscation of those goods was deemed unjustified, and both appeals were allowed with consequential reliefs granted to the appellants.
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