9911796707
TMI Blog1988 (8) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ock and sale. The Customs, however, objected to the clearance on the ground that the imported goods were covered by serial No. 63 of Part II of List 8 of Appendix 10 of the Policy AM 1984. 3. Since the appellants waived written show cause notice, the Deputy Collector who held the enquiry after affording personal hearing ordered confiscation but allowed redemption on payment of fine of Rs. 4,000/-, Rs. 7,500/- and Rs. 7,500/- respectively. 4. Feeling aggrieved by this order, the appellant preferred appeal before the Collector of Customs (Appeals) unsuccessfully. Hence this appeal. 5. During the hearing of this appeal, Shri Bawdekar submitted that even though the appellants were not the Actual Users (Industrial), paragraph 19 of Appendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, in respect of certain items out of these, import under OGL can also be made by others, apart from Actual Users. This is with a view to facilitate of the self supply of the required inputs for small industries through stock and sale. (Please see List 8 in this Appendix) . 8. It is thus seen that under paragraph 19 it is not all the items that are covered by Appendix 10 (1) which are permitted to be imported by persons other than Actual Users. It is only in respect of certain items an exception had been made. 9. List 8 of Appendix 10 consists of 3 parts. Part (I) consists of items which are allowed for import by Actual Users (Industrial) only. Part (II) consists of items allowed for import by Actual Users (Industrial) and Export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contention. 13. The persons eligible to import raw materials, components and consumables are Actual Users (Industrial). But the Policy makes an exception. The exception was that in respect of certain items out of items falling under Appendix 10(1) can also be imported by others for stock and sale. The party who contents that the goods imported by him is an excepted item is required to establish the same. As stated earlier, if the item imported is covered by any of the items specified in Part I or Part II of List 8 of Appendix 10, then the same cannot be imported for stock and sale. In their letter dated 12-12-1983 the importers have stated :- As regards the Customs departments contention that the goods imported fall under serial numb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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