9911796707
TMI Blog1994 (2) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. The above appeal arises out of the order of the Additional Collector of Customs, Bombay confiscating a consignment of Khaskhas as being covered by Sl. No. 5 of Appendix 5B of the 1984-85 Import Policy as canalised item and denying clearance as claimed under the OGL Appendix 6 Part III List 8 for stock and sale. 2. We have heard Ms. Sangeeta Jain, learned Counsel and Shri K.N. Gupta, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed by Collector (Appeals) in the case of other importers allowing the import of Khaskhas under OGL for stock and sale in terms of Appendix 10 List 8 Part III of the AM 84 Policy and to the order of the Tribunal in the case of Multani Ayurvedic Pharmacy - Final Order No. A-392 to 394/87-NRB, dated 12-6-1987 covering import of the same item. She, therefore, prays for setting aside of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 6 List 4. He seeks to distinguish in case law cited by the appellants on the ground that the controversy therein related only to whether import of poppy seeds was canalised through STC under Part 5 Appendix 9 of the relevant Policy. 5. We have heard both sides and carefully considered their submissions. We agree with the learned Counsel that in view of the order of the Tribunal in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist of items which can be imported as crude drugs under OGL. We further agree with the learned SDR that the import of the item is not permissible for stock and sale under Appendix 6 List 8 Part 3 as para 242(f) of Chapter 22 enumerating principles to be applied for inter se interpretation of the various appendices as well as OGL imports clearly sets out that any item in Appendices 2 to 5 or 8 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt 3 at Sl. No. 33. 7. In the light of the above discussion we hold that the items are not eligible for clearance under OGL, Appendix 6 List 8 Part III as they are hit by Sl. No. 104 of Appendix 2 Part B. We accordingly uphold the order of confiscation; but in the facts and circumstances of the case, having regard to the value of the goods (Rs. 1,40,000/-) and, further noting that no penalty has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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