9911796707
TMI Blog1985 (8) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... r manufacturing activity includes manufacturing presentation articles and novelties. 3. During the Policy period 1979 A.M. the appellants imported 10 cartons plastic decorative pictures and claimed clearance against their Import licence bearing No. 2815183 dated 13-6-1978. The Customs objected to the clearance on the ground that the imported goods being three dimensional plastic decorative pictures which are used as such as consumer goods, the same are banned under Appendix 3 Item 750. After issue of show cause and after personal hearing the Asstt. Collector of Customs ordered confiscation but allowed redemption on payment of fine of Rs. 11,000/-. It may be mentioned here that during the pendency of the proceedings, the appellants sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginally produced did not cover the import, the appellants were allowed production of another licence. Therefore, the question for consideration is whether the licence issued in favour of the appellants permits import of the goods imported. If the licence covers the goods imported then import cannot be objected to on the ground that other appendices prohibited import of such goods. Unfortunately, in this case, the authorities below did not construe the terms of the licence, namely, the licence bearing No. 1904631. This licence is specific and it was valid for import of items shown in Appendix 5. So all items specified in Appendix 5 could be imported in terms of the licence. The only restriction specified in the licence is that the licence w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver described, of industrial, agricultural or animal origin, not appearing individually in Appendices 5 and 8 or specifically allowed for import under Open General Licence. (750) Appendix 4 lists absolutely banned items. But Entry 96 specifically excludes consumer goods appearing individually in Appendix 5 and 8. Therefore, it was necessary for the department to consider whether the imported goods appears individually in Appendix 5. No efforts appears to have been made by the authorities below in this regard. On behalf of the appellants, it was contended that the imported goods fall under Item 431 of Appendix 5. If the contention of the appellants is correct, then the Customs cannot object for the import on the ground that the imported i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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