9911796707
TMI Blog1994 (7) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... as claimed under OGL Appendix 6 List 8 Sl. No. 1 - the goods have been confiscated with an option to redeem the same on payment of a fine of Rs. 1,00,000/- and in addition a penalty of Rs. 30,000/- has been imposed. 2. We have heard Ms. Sangeeta Jain, learned Counsel and Shri K.N. Gupta, learned SDR. 3. The issue as to whether the import of poppy seeds be allowed under OGL as crude drug in the 1984-85 Import Policy has been decided by the Tribunal in the case of M/s. Jay Kay Co. v. Collector of Customs, 1988 (38) E.L.T. 709 (Tri.), Final Order No. A/173/94-NRB, dated 14-2-1994 holding that the import of the item as crude drug has been ruled out as there is no specific mention that the particular item in Appendix 6 List 4 covering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing used in packing, on the reasoning that the notifications do not restrict the benefit of concessional rate of duty only to machines which are not office machines or stationery articles. In neither of these cases, the question of legality of import without valid licence was involved. Accordingly following the ratio of the earlier order in the case of Jay Kay Co., we hold that the items are not eligible for clearance under OGL and hence uphold the confiscation and penalty. 4. The next plea of the appellants is that of bona fide belief that the goods were crude drugs permissible for import under OGL. We see no force in this argument. The appellant had earlier imported a consignment of the same item (valued at Rs. 1,54,000) under bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses is not applicable herein. The goods in this case have been confiscated under Section 111(d) for import in violation of Clause 3(1) of the Imports (Control) Order, 1955 issued under the Imports and Exports (Control) Act, 1947 read with Section 11 of the Customs Act, 1962 as made available by virtue of Section 3(2) of the said Act. In the East India Commercial Company case, the Hon ble Supreme Court has categorically held in its majority order at para 33 that the orders issued under Section 3 of the Import and Export (Control) Act, 1947 have statutory force (emphasis supplied), whereas public notices or policy statements administratively made by the Government are for public information. The Court held that infringement of the condition i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
