9911796707
TMI Blog1988 (5) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... riod. However, the appellants consignment arrived in India in June, 1979 by which time amoxycillin trihydrate stood canalised as per Appendix 9 of the Import Policy of 1979-80 and hence no longer in the OGL. The Collector ordered confiscation of the goods and had adjudged redemption fine of Rs. 5.24 lakhs. In appeal before the Central Board of Excise Customs, the appellants relied on an earlier order in appeal of the Board (No. 980/1980, dated 29-11-1980) which, the appellants say also related to late shipment. Following the ratio of this earlier order, the Board reduced the redemption fine to Rs. 1,00,000/-. Thereupon, the appellants filed a revision application before the Central Government which, on transfer of the proceedings to this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pendix 9 of the Policy had to be read along with paragraph 195 (iv) of the Policy. The appellants pleaded, on the contrary, that since OGL was a statutory order issued under the Imports Exports (Control) Act and the condition of the statutory order incorporated only the Appendix 9, and not para 195 (iv) of the Policy, the entry as it appeared in Appendix 9 alone was to be taken as outside the scope of the statutory order (OGL). 5. We have given the matter in our earnest consideration. No doubt, condition No. (1) of the statutory order (OGL) stated that the items to be imported should not be covered by Appendices 3, 5, 6, 7, 8 9 of the Import Policy, 1979-80. Amoxycillin appeared in Appendix 9 and was thus outside the scope of the OGL. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Man singka Brothers other. We find, however, that the Calcutta Bench s order dealt with question of amendments to the Policy made after the date of issue of the statutory order. No such question arises in the case before us, since, we are concerned with meaning and scope of Appendix 9 of the Policy as it stood on the date of issue of the statutory order, the Calcutta Bench s or is therefore, not relevant for the discussion before us. 7. Accordingly, we hold that the import of amoxycillin trihydrate being canalised by Appendix 9 of AM-80 Policy, the appellants were not entitled to import it in June, 1979. The Board had already granted very substantial relief by reducing the amount of redemption fine to just about 10% of the value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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