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TMI Blog1988 (8) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... of tin plates known in the international and local market. According to the appellants, the Internationally known types are Type L, MR, CP, N and MC. The above type of tin plates are used in packaging industry. 4. The appellants imported 10 consignments of tin plates of Prime OTS quality described in the invoices and declared in the Bs/Es as CP type. They sought clearance of the said consignments against REP licences transferred in their names in terms of Paras 225 and 226 of Import Policy of 1985-88. 5. The Customs objected to the clearances on the ground that tin plates imported are MR type and that the licences were already utilised for the import of said MR type and as such the imports were unauthorised. 6. The Collector of Customs, Bombay who held the Inquiry after affording personal hearing to the appellants rejected the contention of the appellants that the goods imported were CP type. He held them to be MR type. Having regard to his finding, the Collector ordered confiscation of all the 10 consignments but however allowed redemption on payment of fine of Rs. 1,90,000/-; Rs. 1,90,000/-; Rs. 57,000/-; Rs. 4,42,000/-; Rs. 70,000/-; Rs. 1,63,000/-; Rs. 1,18,000/-; and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was associated with IST Sub-Committee on Tin plates. (iv) The Collector was not justified in relying on the Mill Test Certificate, Inspection Labels found on packages, ignoring the subsequent clarification given by the foreign supplier who is no other than Brazil Govt. which cannot be expected to supply false or incorrect statement to suit a Private Company in India. Shri Sheth urged that the learned Collector was unjustified In making the observation that the correction of the certificate and the amendments letter from the foreign suppliers were only to accommodate the importers. Shri Sheth urged that a foreign Govt. would not venture to correct its earlier certificate or make amendment as to the other particulars just to suit a Private Company in India. Shri Sheth submitted that the learned Collector ought to have accepted the subsequent certificate issued by the foreign supplier and ought to have accepted the explanation of foreign supplier. (v) It was next contended by Shri Sheth that the Collector had relied on an importation made by Kaira Can Co. and Poysha Industrial Co. Ltd. without affording an opportunity to the appellants as to why those imports should not have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take on the specification label, that could occur only in one or two places and cannot occur uniformly. The appellants are only trying to take advantage of the subsequent letters written by the suppliers which were practically procured by the appellants. To support their contention, Shri Pal submitted that the documents of the suppliers which are admittedly after the arrival of the goods cannot be relied upon and the learned Collector was justified in observing that those documents wore furnished to accommodate the importers. 14. It was urged by Shri Pal that there is no tin plate Prime Quality OTS/CP type. It is a fiction invented by the importers to circumvent the ITC policy. In support of his contention Shri Pal relied on the imports made from Spain. 15. Shri Pal also submitted that the contents of copper is not an determinative factor. It is the contents of the tin cutting that is relevant and the price is also determined on the basis of the tin coating. Shri Pal submitted the American Society for testing recognises only three types, namely. Type D , Type L and type MR . It was also the contention of Shri Pal that British Steel Corporation also recognises only three typ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al description M.R. Type amended). 22. In Paragraph 3.2 of the Order is stated : M.T. Certificates for the goods imported from Spain in some certificates the goods are described as C.P. Type, however, M.T. Certificate for the consignment covered vide B/E No. 2044/34 does not indicate that goods are of C.P. type. 23. The other factors relied in the Collector s order are: (a) There is no such C.P. Type Tin Plate as per international standards and JIS Specification. (b) The Chemical composition indicated against C.P. Type compares In all respect with M.R. Type except Copper content which is 0.010% as against 0.20% in case of M.R. Type. Even in the case of M.R. Type Copper content is 0.20% maximum and since in C.P. Type is 0.010% it is well within the prescribed parameters of M.R. Type. (c) Goods imported from Spain, the copper content not shown at all. (d) With the same composition and supplied by the same shippers, and Imported by M/s. Metal Box India Ltd., vide B/E 2044/39 and B/E 2744/25 the goods were earlier described as M.R. Type. (e) Same manufacturer has supplied the similar goods with same composition to M/s Kaira Can Co. and M/s Poysha Industrial Co. Ltd. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is concerned and, therefore, that cannot be taken as a distinguishing fact. However, with the difference between M.R. and C.R. types is marginal, I do not propose to , take a very strict view. The fact, however, remains that the, goods are not covered by the licence." 28. From a careful scrutiny of the Collector s order, His clear that all his reasonings to hold the goods are MR type would apply only to the goods imported from Brazil and they have no application for the goods imported from Spain. Excepting of course that according to the Collector there is no type as CP type and also for the goods covered by B/E 2044/34, the quality certificate was silent. The Collector though initially observed that there is no such type as CP type and also of the view that CP type and MR type are the same. At the end of his order he did state that there is marginal difference between MR and CP type. The view taken by the Collector that there is no CP type though based on JIS Handbook and ASTM at the documentary evidence produced by the importers clearly shows that there is tin plate Prime OTS quality/CP TYPE. In the Draft Minutes of the Meeting held on 10th November 1986, a Committee of Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had placed orders both for CP type as well as MR type. This is clear :from the marks aha numbers on packages mentioned in the invoices, B/L As a matter Of fact, the order for supply of CP type bore the No. 3215, dated 23-T2-1985. The appellant did not choose to produce the order bearing No. 2315A which probably related to MR type. Under Order 2315, the quantity mentioned was 1000 M.T. The proforma invoice and confirmation were for 3000 M.T. The remaining 2000 M.T. apparently related to the order 2315 A and they are for MR type. 32. The contention of Shri Sheth that the doctrine of promissory estoppel is attracted to the facts of the case Is not sound. Even according to the appellants in the Jt. Weekly Meeting it was stated that value restriction is applicable to MR type. The Collector s finding also is that value restriction is applicable to MR type. Therefore, the question of invoking the doctrine of promissory estoppel did not arise. If the Collector had held that value restriction is applicable to other types also then only there would have been some merit in the contention of Shri Sheth. There is also no merit in the contention of Shri Sheth that the foreign Govt. would not h ..... 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