9911796707
TMI Blog1988 (5) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Brief facts of the case are that the appellant imported 17 cases of alloy valve steel valued Rs. 3,22,750.00 in the form of rough ground hot rolled bars conforming to I.S.I. specification No. 48:7494:1981 for alloy steel bars. They produced licences which were valid for Appendix 7 items as per AM-1980-81 Policy. The licences were revalidated for AM-1981-82 Policy and further revalidated fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in ground condition and have bright appearance, hence are bright bars. Importer s contention that the bright bars are not required for the end product is not tenable. The bar portion of the engine valves has to be bright and having smooth finishing. If the bar already has smooth and bright surface it is certain helpful. In view of the clarification given by Dy. C.C. and the minutes of the Jt. Week ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion a warning at best ought to have been given to the appellant against future imports without confiscating the instant goods. For this proposition learned advocate relies on 1987 (12) ECR 1150 = 1987 (31) ELT 400 - Decor India v. CC New. Delhi. 1987 (13) ECR 116 -Puri Marine Products. 4. He has urged that the matter is one requiring an export examination and an opinion thereon. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of precedents do not indicate that those were meant for Appendix 7 items of the said Policy. In these circumstances, no reliance can be placed on the past clearances and as such no established practice can be considered in the instant case. 6. We have carefully considered the pleas advanced on both sides. We agree with the learned advocate s plea for the appellants that there is a contradictio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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