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Issues:
1. Interpretation of the Export and Import Policy regarding the import of uninked Ribbon Tape. 2. Requirement of a license for clearance of imported goods. 3. Authority of the Director General of Foreign Trade in issuing clarifications on imports. Analysis: 1. The petitioner imported uninked Ribbon Tape, claiming it as raw material for manufacturing Ribbon Cartridges. The respondents contended that the goods fell under the Negative List of Imports, requiring a specific license. The court noted that under Chapter V of the Export and Import Policy, raw materials are freely importable unless regulated by the Negative List. The disputed paragraph, 156, pertains to restricted items, including consumer goods. However, as the uninked Tape required further processing and was raw material for printing, it did not qualify as consumer goods, thus not falling under the Restricted Items List. 2. The respondents referred the matter to the Director General of Foreign Trade for clarification. The court observed that the clarification sought by the authorities did not pertain to the petitioner's imported goods but to a different item. It emphasized that the Director General's decision is final only for matters within his jurisdiction, which did not apply in this case. Additionally, as per the policy, clarifications must be issued by the Director General, making clarifications from other authorities non-binding. 3. The petitioner also challenged the Customs authorities' actions in withholding the goods, but the court did not delve into those grounds due to the favorable ruling on the import license issue. The court directed the respondents to clear the goods upon payment of assessed customs duty within 72 hours of the judgment's communication. All parties were instructed to act upon the judgment's operative part, emphasizing compliance with the court's decision.
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