9911796707
TMI Blog1994 (8) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... /- and imposing a penalty of Rs. 78,000/- on the appellants, on the ground of contravention of ITC Public Notice No. 122/89 and ITC Order No. 52/89, both dated 28-4-1989, according to which, import of the subject goods was permissible only through the ports of Bombay, and Delhi ICD. 2. Shri M.K. Jain, learned Chartered Accountant, appearing on behalf of the appellants, submits that the issue in the appeal is covered in favour of the importer by the judgment dated 1-2-1994 of the Division Bench of the Hon ble Calcutta High Court in the case of M/s. Kalindi Woollen Mills Pvt. Ltd. v. Union of India (Appeal No. 384/90 and Matter No. 3145/89) holding that the Public Notice and ITC order are without jurisdiction, being ultra vires the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e public interest. The power under the said Section 3 of the said Act although omnibus in nature, cannot by any stretch of imagination be construed to enable the Central Government to pick and choose at its whims and fancy particular ports through which only certain goods can be imported into the country and restricting and/or prohibiting importation of such goods from other ports in the country. Any prohibition or restriction or control of any kind whatsoever under the said Section 3 of the said Act in order to be valid, has to be applicable to the entire country. Hence, if the said goods are allowed to be imported into the country under the Open General Licence Scheme of the Government of India, there can be no valid basis or jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner before the Madras High Court was actual user of synthetic rags with an office in Madras and for his spinning unit, the raw material was synthetic and woollen rags which could be imported under OGL. The petitioner was importing synthetic rags in completely pre-mutilated condition (in terms of para 25(1) of the Import and Export Policy) through Tuticorin and Madras ports. Paragraph 25 of the Policy was amended on 28-4-1989 to restrict the import of woollen rags/synthetic rags/shoddy only through two ports namely Bombay and Delhi ICD. The petitioner contended that this condition was arbitrary and discriminatory and his contention was accepted by the High Court and the Writ petition was allowed. 9. In the case of Swastika Woollen I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
