9911796707
TMI Blog1993 (2) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... order, wholly relied upon the purported opinion of the Chief Chemist and the Institute of Paper Technology Roorkee University, Saharanpur without furnishing copies of the opinion of these authorities for comments and/or rebuttal. The second ground of appeal is that in paper technology there is hardly any difference between Ivory Board and Card Board and both the products are put to common use i.e. for the purpose of packing. The third ground is that whenever the authorities wanted to exclude importation of Ivory Board under the heading Card Board , specific endorsement was made in the concerned licence and, in support of this contention, they have produced photocopy of a Special Imprest Licence No. 3143794/86, dated 18th March, 1986 issued by the Joint Chief Controller of Imports and Exports, Calcutta to the appellants themselves with the description of goods Cardboard Sheet (Packing Material) other than Ivory Board . The appellants argument is that, in the absence of any such exclusion in the two import licences submitted by them for the clearance of the present consignment, they were well within their right to import Card Board Sheets of all description including Ivory Boards. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have come. It is not understood how Ivory Board has come in place of Card Board. It is further submitted that in some of the licences, the terms used is Card Board while in some others, it is other than Ivory Board. It is further submitted that whatever the material has been imported, the same are used for packing purposes and is being sent back after duly used as packing materials. In the instant case also, they would do the same to the satisfaction of the Customs or Excise Authorities, as the case may be." [Emphasis added] 7. Shri Lakshmi Kumaran also referred to the following definition of Cardboard in the Dictionary of Paper published under the auspices and direction of the American Paper and Pulp Association (III Edition 1965): CARDBOARD : A general term applied to boards 0.006 of an inch or more in thickness, where stiffness is the paramount characteristic. The word Cardboard as used by the public is too vague to be technical. In the paper industry the term board is generally used in combination with words indicating its character or use. See Blanks, Bristols, Postcard bristol. Railroad board, Thick China, Tough check, Translucents, etc. BRISTOLS : A general ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arguments at the same time. Moreover, initially the learned Counsel had taken adjournments to file affidavit disputing the record of hearing but he did not ultimately file any affidavit. As for the exclusion of Ivory Board in one of the licenses issued on 18th March, 1986, this being subsequent to the two import licenses concerning the present consignment, could have been done by way of abundant caution. To the extent to which the import licenses relating to the present consignment do not make specific mention of Ivory Board, its import was not permissible. Shri Bhatia also submitted that the learned Counsel had inspected the case records. Copies of test reports and notes about the reports had also been supplied to him. The appellants had waived the show cause notice and this must have been the reason why copies of test reports were not given to them. They must be aware of the substance of the test reports and the allegations against them because they explained their view point to the learned Collector at the hearing. It could not, therefore, be said that there was any violation of principles of natural justice as contended in the appeal. 11. Referring to the report of the Insti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants had raised three questions before the learned Collector, namely, that the goods were imported as Card Board for the purpose of packing; that the order was placed for Card Board and as such Card Board should have come; it was not understood how Ivory Board had come in place of Card Board. The appellants did raise the question that in some of the licenses, the term used is Card Board while in some others it is other than Ivory Board. The appellants further claim was that whatever material had been imported, the same would be used for packing purposes and would be sent back after being used as packing materials. In the light of the correspondence exchanged and the record of personal hearing, specially because the show cause notice had been waived, it would indeed be difficult to accept the appellants view point that they were not aware of the conclusions of the two reports. There was no need for initiating proceedings for confiscation of goods unless the reports warranted the rejection of the appellants declaration that the goods imported were Card Board. The following sentences of the adjudication order would further confirm this position :- As to the merit of classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the hearing was that the expression Card Board is a generic term and would also cover Ivory Board. Such a contention is not borne out by the Dictionary of Paper which he was himself produced because it is mentioned there that the word Card Board as used by the public is too vague to be technical and in the paper industry, the term Board is generally used in combination with words indicating its character or use. The expression Ivory Board has been defined in the Dictionary of Paper as a coated bristol largely used for hotel and restaurant menus and similar work where halftone printing is required. It is true that the Institute of Paper Technology have stated that the sample of the goods in question was found to be uncoated but they have certified it to be Ivory Board. The report of the Chief Chemist in quite detail and is clear. For the sake of reference it is reproduced below :- CLO-22, 23, 24 and 27 (A/ B/ C F) Each of the four samples is a white rigid paper board with smooth, bright but non-glossy surfaces. Each is made of layers of paper pasted together. Each is composed of chemical pulp. Each is appreciably translucent and possesses a uniform look through show ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
