1997 (2) TMI 333 - AT - Customs

Summary

Issues:
1. Interpretation of the Export-Import Policy, 1992-97 regarding the clearance of goods.
2. Validity of the License bearing No. P/J/3085744 for the import of goods.
3. Impact of Public Notice No. 117(PN)/92-97 on the case.
4. Comparison of the case with the judgment in Prafulla Kumar Saha v. Collector of Customs.
5. Relevance of Circulars in determining the import requirements for goods.
6. Requirement of a license for the import of "Nutmegs" without shells as per the Public Notice dated 31-3-1993.

Analysis:
1. The case involves the appellants seeking clearance of Nutmegs without shell under para 22 of Chapter V of the Export-Import Policy, 1992-97. The original authority denied clearance, considering the goods as agricultural consumer goods restricted under the Policy, leading to confiscation and penalties. The appellant challenges this decision before the Tribunal.

2. The appellant argues that License No. P/J/3085744 covers the goods, as it allows the import of items not on the Negative List of the Policy. The consultant submits that similar licenses cover the entire consignment imported, emphasizing the validity of the license for the goods in question.

3. The lower authorities based their decision on Public Notice No. 117(PN)/92-97, requiring a license for the import of "Crude Drugs" not listed in the Notice. The goods, Nutmegs, were not included in the list, prompting the denial of benefits to the appellants.

4. The comparison with the Prafulla Kumar Saha case highlights the differing nature of the goods and the requirements under the Policy. The judgment in that case emphasized the importance of specific endorsements in licenses and the limitations on Circulars in overriding Policy terms.

5. The debate over the relevance of Circulars in determining import requirements arises, with the JDR arguing that the Public Notice dated 31-3-1993 stipulated the need for a license for "Nutmegs" without shells, as they were not listed. The appellant contests this interpretation, citing the acceptance of licenses in similar cases.

6. The Tribunal concludes that "Nutmegs" without shells require a license as per the Public Notice, considering them as consumer goods. The Policy amendment necessitates a specific endorsement even for licenses with relaxed conditions, leading to the rejection of the appeal. The judgment emphasizes the need for compliance with the Policy provisions in importing such goods.