9911796707
TMI Blog1988 (5) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... r s Cross Border Certificate No.680-52765 dated 28.4.1985, shipped from Hamburg, West Germany on 9.5.1985 as per BiHofLadingNo.1 dated 9.5.1985 and arrived at Calcutta per N. Calabar, Rot No.321/85 dated 21.6.1985 under Line No.12. On arrival the appellants sought the clearance of the imported goods under ITC Licence No. PK/L/M/3019946 dated 31.3:1984 which had already expired on 31.3.1985. On examination of the documents by the authorities concerned it was found that the subject goods were supplied in terms of irrevocable Letter of Credit dated 27.9.1984 on account of New Bank of India Limited against another Import Licences Nos.P/L/302614/C/XX/91 dated 19.5.1984 and P/L/3020612/C/XX/91 dated 19.5.1984 as indicated in the Letter of Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in shipment is normally allowed by Customs Authorities. However, in the facts and circumstances of the case the lower appellate authority did not agree with the said contention of the appellants and ultimately upheld the adjudication order and rejected the appeal. Hence the instant appeal. 3. Shri S.V. Thawrani, learned Counsel appearing for the appellants submitted that in the instant case clearance of the imported goods was sought under ITC Licence No.PK/L/M/3019946 dated 31.3.1984 which was valid upto 31.3.1985 and confirmed irrevocable Letter of Credit was opened on 27:9:1984 and the goods were shipped on 28.4.1985, i.e. to say withinthe grace period of 60 days allowed under para AM 209(1) of th Hand Book of Import-Export Proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der to facilitate shipment/despatch of goods against licence, a grace period not exceeding 60 days is allowed after the date on which the licence expires under sub-para (1) of para 209 of the Hand Book of Import-Export procedures, 1983-1984 and, this grace period cannot be claimed as a matter of right as provided in sub-para (4) of para 209 itself. In the process, he submitted that the exercise of the discretion vested in the customs authorities to condone the delay occurred during the grace period depends upon the facts and circumstances of each and every case and no parallel can be drawn from the other case/or causes and therefore, no question of any discrimination arises so as to attract Articie,14 of the Constitution of India. In the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpressly lays down that the grace period cannot be claimed as a matter of right". Sub-para (6) of the same para further provides that on certain occasions such as dockyard strike in the country of shipment when the importers face genuine difficulties and the goods cannot be shipped in time, the licensing authority may, by a general authorisation extend the period of validity of any licence on an ad hoc basis for a specified period and such extension, where grantedwiU be in the nature of enhanced grace period. In the instant case it is admitted to the appellants that the Licence No. PK/L/M/3019946 dated 31.3.1984 uader which the clearance of the subject goods was sought expired on 31.3.1985, i.e. to say much before the date of shipment of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable and since the shipment was within the grace period of 60 days from the date of expiry of the licence the importation is valid. On these facts the adjudicating authority in its discretion did not condone the delay. It is significant to note that the appellants never produced the said 2 licences again which the said letter of credit was opened. On appeal a similar plea was advanced before the Collector of Customs (Appeals) which was disposed of in these terms- ...,..... Inthe instant case the delay in the shipment has not been accounted for so as to justify the appellant s prayer before the original side for allowing the shipment within the grace period. As a matter of fact, there was actually no delay in the shipment since the las ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cult to understand as to how the impugned licence was transferred in the name of the appellant as early as 19.4.1984. The two Licences No.P/L/302614 dated 19.5.1984 and P/L/3020612 dated 19.5.1984 against which the L/C was opened have not been submitted for scrutiny. The L/C was revalidated upto 30.4.1984 and it seems that the impugned goods would have been covered by the said two licences provided they covered the description and value of the goods. The appellant has not assigned any reasons for non-submission of the said two licences for the clearance. From the facts and circumstances of the case it appears that the appellant deliberately submitted the impugned licence on the assumption that the original side could be convinced to accept ..... X X X X Extracts X X X X X X X X Extracts X X X X
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