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TMI Blog1987 (12) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... e: The appellants imported 84 coils of G.P, sheets defective of C.I.F. value of Rs.. 5,82,907.00 and sought clearance against,8 import licences, four of them were for a total value of Rs. 3,20,702.00 and the remaining four, were for a total value of Rs. 2,62,265.00., 3. The Customs House, however, objected to the clearance that out of the eight licences four licences of the total value of Rs. 2,62,205.00 were not valid to cover the import of defective sheets, Anolher ground of objection was that at the time of shipment the importers did not have licences and there was no evidence that they had made application for issue of licences prior to the date of shipment. 4. The Collector of Customs who ordered confiscation after considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 and 2926813 dated 2.5.1980 are also valid for import of packing material. Though there was value restrictions in respect of the two licences 374606 and licence No. 2926813 the restrictions was to import to the extent of 15% of the licence value. The relatable export product in respect of these two licences is L-1. The remaining licence which was valid for import of packing material without value restrictions is relatable to group G-22. Shri Desai submitted that in respect of export import linked items the quality tag is not attached. In other words his contention was that even defective sheets could be imported as packing materials. Shri Desai urged that the learned collector wrongly held that the licences were not valid because the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave considered the submissions made on both the sides. In order to appreciate the rival contentions it is necessary to refer to the relevant provisions of the policy. Chapter VII of the policy AM 81 relates iron and steel items. Paragraph 9(1) among other things states The lists of banned and restricted items are given in Appendices 6 and 7 respectively. The list of Canalised items appears in Appendix 8". Paragraph 51 reads All items of iron and steel to be imported under the policy should be of prime quality only, except in case of items individually appearing otherwise in Appendices 6, 7 and 8.....(remaining part of this paragraph is not relevant for our purpose). Paragraph 199(2) reads The following points are, to be carefully noted w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt only upto 20% of the face value of the REP licence subject to the other conditions specified in sub-paragraph 1 of paragraph 131. 11. The statement of import policy for registered exporters is set out in Appendix 17. Export products have been classified under various product groups. The product groups and the export products are specified against column 2. The materials permitted for import against column 2 items are set out against column 4. 12. Against export product G-22 packing material is one of the items permissible for import. Against export produce L-1 packing material is one of the items permissible for import. But then there is value restrictions namely 15% of the licence value. Against export product A-82 one of the items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port group A-82 and though packing materials could be imported against export groups G-22 and L-1 neither export group A-82 nor group G-22 nor L-1 specifically provide for import of defective steel sheets. Against those export groups it was not stated that banned Items are permissible for Import. But then, whenever the policy permitted import of banned Item the same is specifically mentioned. The merchant exporters were allowed to import against their REP licences banned item upto 20% of the licence value (see paragraph 131 (1) of the policy). Even in respect of export importuned items the policy provided for import of banned items of all items in the banned or canalised list except those mentioned in column 4 were allowed to be imported. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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