9911796707
TMI Blog1990 (5) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... e shipped on 30-3-1988 and arrived in India on 2-4-1988. In terms of para 22A of Appendix 6 of the relevant Import Export Policy for the year April 1985 - March 1988 the importers were required to be registered as Industrial Units and eligible to the import made. After the arrival of the goods on 2-4-1988 the appellants requested to the Adjudicating Authority for waiver of show cause notice and also the personal hearing. Accordingly, the Additional Collector of Customs adjudicated the case and held that the imported goods were liable to confiscation under Section 111(d) of the Customs Act in the absence of a valid licence and also to personal penalty under Section 112(a) of the Act. However, he ordered for the confiscation of the subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that though at the time when the subject goods arrived in India on 2-4-1988 the appellants were not having the certificate, yet at the time of submitting of the Bill of Entry on 22-4-1988 the appellants did have the certificate and the same was produced. He also advanced a new contention for the first time here without seeking the permission of the Tribunal to the effect that for producing plastic housings the appellants required mould, commonly known as plastic boxes themselves Video cassette mould which could be imported under OGL by the actual users. Alternatively he also submitted for reduction of the redemption fine particularly inviting my attention to the fact that the Additional Collector had not imposed any personal penalty. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, supra, in my considered opinion goes against the appellants and support the department. In that case it was held that The importer has to register the contract with the Textile Commissioner prior to importation and at the time of clearance he should produce a certificate from the appropriate authority that he is an Industrial Unit . In the instant case as aforesaid the amendment was made effective from 6-4-1988 i.e. subsequent to the date of the shipment of the goods in the Country. The case of Collector of Central Excise v. TISCO, supra is also not applicable because in the facts and circumstances of the case it was held that exemption subject to following certain procedure, the permission granted for such exemption to be taken from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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