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TMI Blog1986 (3) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... licence Date of registration of contract endorsed 1. P/W/2942585 17-9-1981 22,13,397 27-10-1980 2. P/W/2942510 4-9-1981 30,19,955 27-10-1980 3. P/W/0338565 5-2-1982 33,92,500 25-7-1980 4. P/W/2942776 1-12-1982 25,18,542 25-7-1980 5. P/W/0339077 31-3-1982 45,23,700 25-7-1980 6. P/W/0338567 5-2-1982 7,26,600 25-7-1980 7. P/L/0339179 27-5-1982 58,91,900 27-10-1980 8. P/W/0338643 1-3-1982 41,48,000 25-7-1980 2- In terms of the relevant import policy as in force, it appointed Letter of Authority holders to operate upon the aforesaid Licences and import such goods as may be permissible. In accordance with para 382 of the Hand Book of Import and Export Procedure, the persons to whom it issued the Letters of Authority with details of the same are inter alia the following : Name of L/A Holder Date of L/A Licence No- & Date M/s. H.R. Dass & Co., Calcutta 26-2-1982 P/W/2942585 17-9-1981 - do - 26-2-1982 & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85 and 31-1-1985, Annexures P.16, P.18 and P.20 respectively to the petitioners alleging that since the tallow of animal origin ceased to be an open general licence item (O.P.G.L. item) with effect from 5-6-1981, when its import was canalised and the State Trading Corporation alone was allowed to import it, import of this item by the Letter of Authority holders and the transferee of the Import Licence mentioned above was in violation of the Import (Control) Order, 1955 (hereinafter called the Control Order). They were required to show cause as to why action should not be taken against them under Clause 8 of the Control Order. The petitioners furnished their reply to their respective show-cause notices vide letters dated 8-2-1984, 30-1-1985 and 12-2-1985, Annexures P.17, P.19 and P.21 respectively. 5. After considering their replies respondent No. 2 vide order dated 20-5-1985 Annexure P.22 concluded that the importation of the above item was unauthorised, in contravention of the conditions of the licence and in violation of the provisions of Clause 8(1)(f) and (g) of the Control Order, for which the petitioners as also the Letter of Authority holders from them and the transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, there is absolutely no controversy in this regard. It is in fact admitted without reservation that the beef tallow imported was cleared by the Customs authorities and the respective importers paid the requisite duty as assessed. The learned counsel for the Union of India could not distinguish in any manner the import of the beef tallow under the R.E.P. licences and its clearance by the Customs authorities in the present case from the import of this very item and its clearance by the Customs authorities in M/s. Oswal Woollen Mills' case, wherein the Division Bench held that once the Collector of Customs under the Customs Act had cleared the goods which necessarily implied that no provision of the Control Order and the Import and Export Policy was violated in the import of such goods, respondent No. 2 or any other subordinate authority would not be competent to review the matter and pass a contrary order. Referring to the elaborate machinery provided for appeal, review, reference of questions of law, it was held that the remedies so provided under the Customs Act culminated in getting the questions involved relating to import of goods determined by the highest Court of the land. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o which the goods are permitted to be imported or exported have been complied with. Sub-section (34) of section 2 defines "proper officer" in relation to any functions to be performed under this Act to mean "the officer of Customs who is assigned those functions by the Board or the Collector of Customs." Section 17 of the Act lays down that after an importer has entered any imported goods under section 46 or an exporter has entered any export goods under section 50, the imported goods or the exported goods as the case may be or such part thereof as may be necessary may, without undue delay, be examined and tested by the proper officer. After such examination and testing the duty, if any, leviable on such goods shall, save as otherwise provided in section 85, be assessed. For the purpose of assessing duty, the proper officer may require the importer, exporter or any other person to produce any contract, broker's note, policy of insurance, catalogue or other document whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment, which it is in his power to produce or furnish and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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