1988 (5) TMI 220

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..... that the import was for stock and sale and that the appellants are not the actual users. The Asstt. Collector of Customs, who held the adjudication ordered confiscation but allowed redemption on payment of fine of Rs. 10,000/-. On appeal, the Collector of Customs (Appeals) confirmed the order of the Asstt. Collector by holding that the import of olive oil cannot be allowed under the OGL not only because the importers are not engaged in the manufacture of Ayurvedic or unani medicines but because the item is canalised as per para 5 of App. 9 of AM. 83 Policy. 3. During the hearing of this appeal Shri Balani submitted that the interpretation of the Policy made by both the authorities below is erroneous. Under the Policy olive oil can be impo .....

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..... olive oil at the relevant time was a canalised item and in that connection he referred to item No. 5 of Appx. 9. Shri Mondal further referred to para 217(e) of the Policy and contended that since all oils are canalised the appellants could not import the olive oil during the very Policy. He, therefore, prayed for the rejection of the appeal. 6. I have considered the submissions made on both the sides, perused the available records and carefully gone through the provisions of the Policy insofar as it is applicable to the present appeal. 7. App. 10 of the Policy AM 80 sets out the categories of importers, the items allowed to be imported by them under OGL and also the conditions governing their importation. 8. Item 41 of the App. 10 rel .....

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..... edible or non-edible including vegetable fats, not specifically mentioned above or elsewhere in this policy (but excluding Tung oil/China Wood oil and natural essential oils), will also be imported only by STC under these provisions. If olive oil is a natural essential oil then it ceases to be a canalised item. If really the olive oil was the canalised item then at the initial stage itself the Customs would have objected to the clearance on that ground. No such objection was taken. As a matter of fact the Asstt. Collector who held the adjudication did not make the canalisation as one of the grounds for ordering confiscation. The Collector (Appeals) cannot make out a new case at the time of hearing of the appeal. Having regard to the sch .....

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