9911796707
TMI Blog1988 (11) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... 24,176.00 and sought for clearance against non-transferable Export House Licence. The licence allows items permissible under Para 138 of the 1982-83 AM Policy. The item imported being covered by Appendix 3, Serial No. 66 and as per Para 138(3), items figuring in Appendix 3 could be imported only up to 20% of the face value of the licence. The licence produced having a face value of Rs. 41,500/-, items valued Rs. 8,300/- could be allowed of the imported items. The balance value of the goods was ordered confiscation and a redemption fine of Rs. 36,000/- was imposed. Against the order of the Assistant Collector, the appellants went in appeal before the Collector (Appeals). The Collector (Appeals) has rejected the appeal of the appellants. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1,66,000/- and another not transferable with actual user condition for Rs. 41,500/-, which is exactly 20% of the value limits specified under Para 138(3). He contended that the department is not at all justified in restricting the value to 20% of Rs. 41,500/- in respect of the imported item, especially when the appellants have produced both the licences and have also drawn the attention of the department to the specific provision contained in sub-para 12 of Para 138 of the Imports Exports Policy. It was pleaded by Shri Deshpande that they are actual users and the item imported is only for this actual use and they have neither transferred the item nor the licence. 5. Shri Mondal, appearing for the department, vehemently opposed the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1,66,000/-, valid for import of listed items under Appendix 17. This licence has been made transferable. In the context of the clear endorsement in the licence for Rs. 41,500/- under licence No. 2978842, it is clearly evident that this licence is valid for import of items permissible under Para 138 and shall be subject to the actual user condition as laid down under Schedule V of Imports (Control) Order, 1955. This indicates that this licence has been issued only in respect of restricted items and no value restriction is sought to be applied further, as has, been done by the department in the absence of any such provision made in the licence. Moreover, it is not disputed that the appellants are actual users and the goods were meant for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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