9911796707
TMI Blog2010 (3) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... under para 177 of Import and Export Policy for April 1988-March 1991 (for short "AM 88-91) permitting import of goods. On import of the goods, the petitioner filed a bill of entry for home consumption under Rotation No. 3559 Line No. 23 dated 15th June, 1992 along with the REP Licence (License No. 3343737 dated 13-2-90 valid for 18 months) and requested for clearance of the goods. The Custom Authorities - the respondent Nos. 2 and 3 herein, however refused to assess the bill of entry and allow the imports, though previously similar goods were allowed to be imported by the petitioner himself as well as few other persons. Petitioner has therefore approached this court for a mandamus directing the respondents to allow the clearance of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch imports are controlled. Imports of such items is prohibited except (i) under and in accordance with the licence or a Customs Clearance permit issue under the said order or (ii) if they are covered by an Open General Licence (subject to such conditions as may be stipulated) or (iii) if they are covered by savings clause 11 of the Imports (Control) Order. In pursuance of the Imports and Exports Act 1947 and the Imports (Control) Order, 1955 the Government of India issues imports and exports policy which at the relevant time used to be valid for a period of three years. Accordingly, in the year 1988 the Government of India issued import and export policy for the period April, 1988 to March, 1991 (for short AM 88-91) which was to remain in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case - the period during which the licences were issued or the time when the import actually took place" In paragraph No. 3 of the decision, the Supreme Court held that the High Court had come to the correct conclusion to the terms of import policy of 1980-81 (i.e. period during which the licence was issued) would apply. In view of the decision of the Supreme Court, we have no doubt that the import in question which was effected in pursuance of a REP Licence dated 13th December, 1990, would be governed by the import export policy of AM 1988-91. 5. Mr. Jetly, learned counsel for the applicant submitted that even assuming that import was governed by import export policy AM 1988-91, the import of the goods viz. T.V Broadcast & Studi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 provides that Import Replenishment Licence (for short "REP Licence) issued under the policy will carry an in built flexibility except in cases covered by paragraph 182(1). Paragraph 177(1) provides that within the permitted flexibility, the REP licence can be utilised for import of items listed in Appendices 3 Part A, 3 Part-B and 5 Part-A subject to certain conditions. Paragraph 177(2) of AM 88-91 provides that out of the value of flexibility allowed, the REP licence can also be utilised for import of capital goods without the recommendation of the sponsoring authority subject to the conditions mentioned in the said sub-paragraph. Paragraph 183 provides that REP licences will be issued in the name of registered exporter and will not be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Paragraph No. 177(2) of AM 1988-91 provides that within the value of flexibility allowed, the REP Licence can be utilised for import of capital goods without the recommendation of the sponsoring authority and without indigenous clearance subject to a condition that the total value of the import shall not exceed Rs. 10 lakhs and the capital goods imported do not fall in Appendix I (Part A) or Appendix 8 or is not an office machine as defined in paragraph 11.8. It is not the case of revenue that the TV broadcast and studio equipment in question falls in Appendix-I (Part A) or Appendix 8 or is an office machine as defined in paragraph 11.8. TV broadcast and Studio equipment in question, being a capital good could therefore be imported as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
