9911796707
TMI Blog1994 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... petition was listed and came up for hearing on 30-5-1994 and was adjourned to 6-6-1994 and after hearing the parties, to enable the SDR to take instruction, the matter was adjourned to this date. 2. Shri Alagar Swamy, the learned Senior Counsel for the petitioner contended that there was a firm commitment for import of the goods in question prior to 14-9-1986 and there was no violation of any provisions of the Customs Act, 1962 by the petitioner. It was further contended that imposition of fine and penalty even if called for should be on the basis of margin of profit for which market price has to be taken into account and the Tribunal has not considered this aspect in their order. On the above pleas, the High Court found that the pleas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me party in respect of similar goods, the order is not sustainable in law. The learned Counsel contended that the petitioner cannot be found fault with since the importation was bona fide based on the prevailing practice. 3. Shri J.P. Gregory, the learned SDR contended that the goods were shipped after the date of communication of the clarification and the petitioner should have known about the clarification and he in this context referred to para 5 of the impugned order of the lower authority. He further submitted that Letter of Credit (LC) was not opened by the petitioner but, it was opened on behalf of the petitioner. 4. We have carefully considered the submissions made before us in regard to firm commitment. On consideration of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... released under OGL. If the importation is for stock and sale or by actual users who merely have got a SSI certificate who convert camphor in block to camphor slabs or camphor tablets, the same is to be considered as falling under negative list only as consumable item. Pending case may be decided on the above lines. If the shipment dated 14-9-1993 or if irrevocable letter of credit has been opened prior to this date, same may be released under OGL since our practice earlier was to allow these goods under OGL. As reference to DGFT will not serve any useful purpose, no reference need be made. Sd/- Addl. Collector (Appg)" 3-11-1993 In regard to this particular note the learned SDR was specifically asked to take instructions and the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) 39904/ 26-10-1993 26-9-1993 16-8-1993 Shanthi Chemicals, Madras. (b) 39518/22-10-1993 28-9-1993 16-8-1993 Sha Karnajee Juharma, Madras. D. IMPORT OF SYNTHETIC CAMPHOR - ALLOWED UNDER OGL AFTER 14-9-1993 BY OTHER COLLECTORATE : Bill of Lading No. Bill of Entry No. Party Name 955767628/10-10-1993 261/8-11-93 Apex Silicate and Chemical Industries P. Ltd. Gali Hinga Road, Delhi-110 006" The above extract would show that similar goods were permitted clearance not only in respect of the petitioner but also in respect of others under O.G.L. by the Customs Department, not only in Madras, but also in Bombay. We particularly take not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the import is not permissible. As stated above, the Department had knowledge about the change in policy only from 3-11-1993 and in the present case, one consignment was shipped on 15-9-1993 and the other consignment was shipped on 28-9-1993 i.e. prior to the date of communication of the change in policy to the Department. Therefore, in the peculiar facts and circumstances of this case, bearing in mind the clear direction of the Madras High Court which found the pleas of the appellant petitioner merited acceptance and for the reasons set out above, we set aside the impugned order, recall our order dated 2-2-1994 and allow the appeals and applications of the petitioner. At this stage, the learned Counsel prays for a direction to the au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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