1994 (10) TMI 181 - AT - Customs

Summary

Issues:
- Denial of benefit of import of Fax Machines against Exim Scrip under Import Policy 1990-93.
- Interpretation of para 124A of the Import and Export Policy.
- Clarification by licensing authorities regarding import of Fax Machines against Exim Scrip.
- Request for remand of the matter to the lower authority for fresh consideration.

Analysis:
The appeal was against the denial of the benefit of importing Fax Machines against Exim Scrip under the Import Policy 1990-93. The consultant for the appellants argued that the licensing authorities should interpret the policy and that a new para 124A specifically allowed the import of Fax Machines against Exim Scrip. The consultant requested either the benefit of import against Exim Scrip as per the amended policy or a remand to the lower authority for fresh consideration based on the clarification received from the licensing authorities.

The learned DR did not object to the remand of the matter to the lower authority. The issue revolved around the interpretation of para 124A of the Import and Export Policy, which allowed import of office machines. The lower authority had interpreted this para to mean that importers with Exim Scrips in their favor could import Fax Machines without a specific import license. However, the importers must have the Exim Scrips in their own favor for importation.

The licensing authorities clarified that import of Fax Machines could be made against own or acquired Exim Scrip without needing a separate license, subject to Actual User conditions. This clarification was not available when the lower authority made the initial decision. The tribunal held that the matter should be re-examined by the lower authority, considering the clarification provided by the licensing authorities and other relevant factors. The lower authority was given the discretion to interpret the clarification under the Import and Export Policy 1990-93 as they deemed fit.