9911796707
TMI Blog1991 (7) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ead with Section 3(2) of the Import & Export (Control) Act but granting option to pay a fine of Rs. 30,000/- in lieu of confiscation for the items other than Sona stove. 2. The appellant filed B/E for clearance of the Offset printing machine claiming clearance thereof under OGL Appx. 10(3) read with Appx. 1(12)/18 of AM 82-83 Policy. On examination, the consignment, besides printing machine, was found to have contained one Sona stove and two Rubber blankets, though the same were not reflected either in the invoice or B/E. The B/E was accompanied by a certificate of the Chartered Engineer indicating the date of manufacture of the said machine as 1975 and having residual life of 8 to 10 years. The consignment was shipped on 12-8-1983 during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit opened was a confirmed one. The import of Sona stove and Rubber blanket was considered to be unauthorised. 3. The adjudicating authority however came to the conclusion that the benefit under para 7 of Appx. 10 of Policy 82-83 was not available firstly because there was no evidence as to the registering of the contract with the Foreign Exchange Bank on or before 28-2-1983 and further the letter of credit opened was not an irrevocable one and was subsequently altered making the benefit under Para 7 of the Appx. 10, not available to them. 4. Shri Rangwani, the Ld. Consultant, on behalf of the appellants submitted that the order placed and the letter of credit opened, were during the Policy period 82-83 and that the item imported were ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In his submission, by virtue of this provision, the item when imported had ceased to be an OGL item, and the import thereof has been rightly objected to by the department. He also pleaded that the criteria laid down in Para 7 of Appx. 10 of 82-83 Policy also has not been fully complied with. 6. Para 7 of Appx. 10 of the policy reads thus :- ''In the case of Capital Goods, equipment and permissible spares covered under Open General Licence, vide Items 3, 4, 5, 6, 10, 11 and 12 above, if the eligible Actual User importer enters into a firm contract for import up to 28-2-1983 but the goods cannot be shipped on or before 31-3-1983 on account of the longer delivery period involved, the shipment may be allowed up to 31-3-1984 in pursuance of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of shipment therefore cannot render the contract as not a firm contract. Significantly except the change in the date of shipment, there has been no change in the other terms. From this it is absolutely clear that the case of the present appellant would squarely fall within the purview of Para 7 of Appx. 10 of Policy 82-83. 8. Shri Mondal, the Ld. SDR however submitted that by virtue of Para 36 in the Policy 82-83 and Para 42 in the Policy 83-84, the imported items being not under the OGL on the date of the import, could not be permitted. Though these provisions may provide some support to the submissions made by the Ld. SDR, however one cannot ignore the doctrine of harmonious construction and interpretations. When the framers of the poli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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