9911796707
TMI Blog1994 (10) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... However, I permit the importer to redeem the goods on payment of Rs. 2,00,000/- (Rupees two lakhs only). I impose a personal penalty of Rs. 10,000/- on the importer under Section 112(a) of the Customs Act. 2. Briefly stated the facts of the case are that the appellant filed Bill of Entry No. 211000 dated 27-2-1990 seeking clearance of the goods described as ribbons for electronic typewriter under OGL Appendix 6(1). On examination, the goods were found to be ribbons for typewriters. The department was of the view that typewriter ribbons are restricted items for import as they were covered by S. No. 118 of Appendix 2(b) of the Import and Export Policy 1988-91. It was also alleged that the goods were not permitted under OGL and therefore t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or necessary action; that on the strength of this recommendation the CCI E had included the item in Appendix 6 List 8 Part III; that the clarification given by the CCI E and the inclusion of the items under Appendix 6 during the Import and Export Policy period 1985-88 should be applicable to similar imports during the policy period 1988-91. It was argued at length by the ld. Consultant that when the competent authority (CCI E) clarified during the Import and Export Policy period 1985-88 that ribbon for electronic typewriters could be imported under OGL when typewriter ribbons were in Appendix 2(b) (vide S. No. 100), why the same clarification should not apply to the Import and Export Policy for the period 1988-91; that Entry at S. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the penalty is accordingly justified in law. 5. Heard the contentions of both sides. On careful consideration of the submissions made before us, we find that there is force in what the ld. SDR submitted while referring to para 21(f). This para clearly shows that when some goods have been mentioned in Appendix 2, 3, 5 or 8 as well as in the Appendices pertaining to OGL, those goods cannot be imported under OGL and shall require a licence. 6. We find that a lot of reliance was placed by the appellant on the clarification given by the Office of CCI E but we find that that clarification pertains to an earlier policy period, i.e. for the period 1985-88 and cannot be claimed to cover the imports under the Import and Export Policy for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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