9911796707
TMI Blog1990 (11) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellants had imported seven cases of cold rolled annealed alloy construction steel sheets in 1968 under import licence No. P/RM/2164279 dated 2-7-1968. The appellants had also imported another case of the above said material on the same date as stated above. The total value of these imported materials is to the tune of Rs. 50,211/-. The adjudicating authority based its decision on the ground that the licence granted to the appellants was cancelled by the licensing authorities and, therefore, the same is not permissible under the licence. Secondly, it was stated in the order that, what was imported cannot be used as raw materials for the end product (Hackshaw blades). The learned Appellate Collector also held that the licence was can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing decisions : (i) East India Commercial Co. Ltd., Cal. v. Collector of Customs - AIR 1962 S.C. 1893, para 35 (ii) Bansilal Jessing v. Union of India Others -1988 (36) E.L.T. 52 Bombay. (iii) Didwania Imports Exports Pvt. Ltd. v. Collector of Customs, Calcutta. 4. Secondly, Sri Chakravorty contended that the licence had given the description of the goods which are to be imported. It was his contention that these goods imported are used in the lining of the furnace used in the manufacture for end products i.e., Hackshaw blades. He also drew my attention that the licensing authority had applied its mind to the facts of the case and, accordingly, the licence was granted and in accordance with that licence, the import is made. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import made on such licence also is not permissible and, therefore, the same are liable for confiscation under Section 111(d) of the Customs Act, 1962. 6. As far as the second argument of Sri Chakravorty is concerned, the learned SDR contended before me that the licence as a whole is to be read in the context of this case. He stated that if the licence is read as a whole, it becomes clear that the imported products must have co-relation to the end products (Hackshaw blades). It was, therefore, stated that if the co-relation between the imported products and end products could not be established, then the conditions of the licence are not observed and the goods are liable for confiscation. Sri Biswas also contended that, admitted the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are entitled to any further leniency in case their contentions are not upheld. 9. Point No. (i) - As far as this point is concerned, the learned advocate placed reliance on the decision of the Supreme Court in East India Commercial Co. Ltd., referred to above, and also the decision of this Tribunal in the case of Didwania Imports and Exports Pvt. Ltd. in Order No. 457/Cal/86-7842. In that decision the Tribunal relied on the decision of the Supreme Court as well as the Calcutta High Court and held as follows : We also observe that the learned counsel for the appellants was correct in emphasizing that suspension or cancellation of a licence after importation can not make the importation of the goods invalid. The learned counsel has co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the licence is an actual user licence. The licence is a complete document and has to be read in full. He, therefore, contended that, to allow clearance of the goods imported against the subject licence, the co-relation between the goods imported and the manufactured products should be established. It was his contention that it is essential that the goods imported should be shown as required for use in the manufacture of Hackshaw blade. He contended that the goods imported should be a constituent of the end product which is the Hackshaw blade. But admittedly, the goods are used for the purpose of lining the machinery. In this connection the learned advocate, Sri Samir Chakravorty relied on the decision of the Tribunal reported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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