9911796707
TMI Blog1992 (8) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants have imported GP sheets which were defective against REP licence. The learned adjudicating authority held that the licence did not cover the goods. The learned Counsel pleaded that while he is not contesting the appeal on merits he is confining his plea in regard to the quantum of redemption fine fixed. He mentioned certain facts for proper appreciation of appellants' plea. He pleaded that the goods imported were against REP licence of the product group G 22.1 AM 80-81 Policy. He pleaded that similar goods had been imported at other ports and taking into consideration the confusion regarding items covered by the licence produced a lenient view was taken in respect of the consignments imported at Calcutta. He filed the list of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants before the adjudicating authority sought clearance of the GP sheets imported against the following 3 REP licences : (1) P/K/0381582/C/XX/77/8/80 NQQ/11-12-1980 (2) P/L/0381291/C/XX/77/8/80 NQQ/03-12-1980 (3) P/L/2870560/C/XX/78/8/80 NQQ/10-02-1981. Against these three licences the following was the view taken by the authorities below : "The Licence bearing Nos. P/K/0381582/11-12-1980and P/K/0381291/03-12-1980 issued for the policy period 1980-81 relating to export product No. G 22(1) carried the general description, "Packing material", while the third import licence No. P/L/2870650/12-02-1981 issued for the Policy period 1980-81 relating to export product No. F 13 specified the packing materials which could be imported aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the authorities pleaded as under : "It was pleaded that the original licence against which letters of credit were opened were not available with them because they had got into difficulty on account of raids and produced whatever licences were available with them for clearance of the subject goods. It was conceded that the licence produced under F 13 and G 22(1) did not cover the goods under import as per the ITC policy in force during the relevant period. There was no dispute with regard to the liability of the goods for confiscation inasmuch as the licences produced were not valid for confiscation". Further a plea was taken that since the goods had been lying in warehouse for five years some of the goods had become defective and a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the export items listed in F.13 and G. 22(1) in the relevant import policy. The appellants have admitted before the lower authority that the licences produced were not valid for the importation of the goods. They have not taken any plea that they were guided by any previous practice etc. while effecting importation. It is significant to note in the present case that the LC was opened against the licences different from the ones which were produced for clearance of the consignment. These licences were not produced before the authorities and the reasons for the same were that there was a raid by the I.T. authorities. Going by the licences produced and in the facts and circumstances of the case, it has to be held that the goods were not cover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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