9911796707
TMI Blog1994 (8) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the CEGAT would consider the expression `sufficient cause in liberal manner as laid down by the Supreme Court in the case of Collector of Land Acquisition, Anantnag v. Katiji, reported in 1987 (28) E.L.T. 185 (SC) = AIR 1987 SC page 1353. However, for seeking indulgence of the CEGAT, it would be proper that the petitioners may file the appeal latest by February, 21, 1994" and keeping in mind the fact that the appeal has been filed within the time stipulated by the Division Bench, we condone the delay. 2. Stay Petition. After hearing the learned Counsel for the first time on the stay petition, since we felt that the learned Counsel s plea is only for reduction in the quantum of fine and penalty, we agreed to take up the appeal itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ific licence and inasmuch the appellant did not have a specific licence and the goods were sought to be cleared under OGL the goods were ordered to be confiscated resulting in the impugned order levying a fine of Rs 25,00,000/- in lieu of confiscation besides a penalty of Rs. 2,00,000/- under the provisions of the Customs Act, 1962. 7. Shri Raman, the learned Counsel for the appellant submitted that initially under the earlier policy AM 1993 Undenatured Ethyl Alcohol was covered by serial No. 218 Appendix 3, Part A and the terms were permissible for import under REP licence. It was urged that the policy was amended in December 90 and instead of the word undenatured Ethyl Alcohol, denatured Ethyl Alcohol was substituted; nevertheless in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submitted that the goods were not permitted clearance on the ground that they are consumer goods and the learned Counsel vehemently challenged the correctness of this finding stating that it is impossible for anyone to consume the goods under import as a consumer item. The learned Counsel was at pains to explain that the imported goods have to necessarily undergo very many processes before they can be made humanly consumable and this aspect has not been correctly taken note of by the adjudicating authority. The learned Counsel further contended that inasmuch as the old policy and the present policy gives room for two different interpretations, the interpretation which is favourable to the assessee prima facie should be accepted and thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import under OGL which are covered under the goods coming within the mischief of restricted items. Para 22 of the Policy AM 1992-97 reads as under : Free Importability : 22 Capital goods, raw materials, consumables, spares, parts, accessories, instruments and other goods may be imported without any restriction except to the extent such imports are regulated by the Negative list of imports or by other provisions of this policy or any other law for the time being in force. It is admitted in this case that there was no specific import licence and the appellant sought clearance of the goods under OGL. The Chemical Examiner s report dated 24-3-1993 reveals the following : Sample is in the form of light amber colou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of redemption fine and waiver of penalty. The learned Counsel submitted that the goods were imported way back in March 1993 and have not been still cleared and being Undenatured Ethyl Alcohol by sheer passage of time, atmosphere and the vagaries of nature, the contents would have evaporated resulting in minimum loss of about 15%. The learned Counsel further submitted that the goods have also incurred very heavy demurrage as the goods are still in the bonded warehouse. It was urged that even the learned Collector himself has found in favour of the appellant s bona fides and it is settled law that if the import has been done bona fide by a party, utmost sympathetic view should be taken in the matter of fine and penalty. We find that the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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