Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1994 (8) TMI 144

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e. The appellants admittedly did not have any import licence and they sought clearance of the goods under Open General Licence (OGL). 2. The learned Consultant for the appellants pleaded while considering that the goods imported are consumer items, that the practice in the Customs House to allow import of consumer items in the light of the clarification given by the CCI E vide his letter dated 25-5-1992, copy of which has been filed in the paper book. Para 2 of the said letter is reproduced below :- It is hereby clarified that as per Export and Import Policy, 1992-97, the items allowed earlier under OGL or against Exim scrips are allowed to be imported freely without a licence. Licence is required only in respect of specified items i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... provisions contained in the policy, the decision of the DGFT on such question or doubt shall be final. He pleaded that based on this clarification of the CCI E, the Customs Authorities were allowing import of consumer goods and referred us to the order of the Additional Collector of Customs, Madras, bearing No. SIB/20/94 - S8/89/94 SIB, dated 25-3-1994. He pleaded that in the order of the Additional Collector referred to supra, the Additional Collector while dealing with the case of importation of speaker systems has taken note of the clarification given by the CCI E by his letter F. No. 48 (20)/92-97/IPC, dated 15-5-1992 and has also taken note of the fact that the practice in the Customs House was to allow clearance of such speaker s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that the goods are admittedly consumer goods even though there may have been earlier clarifications before the announcement of the policy that consumer goods figuring at Appendix 3, Part II could be imported. In the context of the new policy, the appellants goods cannot be allowed import as a ban has been imposed on the import of the consumer goods. 4. We have considered the submissions made by both the sides. There is no doubt that the batteries imported by the appellants are consumer goods. The only point that falls for consideration is whether in the light of the clarification issued by the licensing authorities, the appellants can be allowed importation of the goods under OGL. We observe that the Import Policy 1992-97 carries a neg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d to above, it can be seen, was given in the context of the import of Buttons, snap and zip fasteners and the clarification is signed by the DCCI E. It not having been signed by the CCI E or the Director General Foreign Trade cannot have any binding effect as it is. Further we find that as it is, the buttons, snap and zip fasteners though consumer goods by a specific mention under para 156 under the heading at Serial No. 3 are allowed import freely. The clarification given therefore cannot be given a wider import for importation of items other than those specifically covered by it. This clarification has been sent to the Collector of Customs, Madras and also to the licensing authorities. It was not made known to the Public by issue of o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pt items which are specifically banned under the prevalent import policy at the time of import, the respondents shall be entitled to import all other items whether canalised or otherwise in accordance with the rules.... and the Hon ble Supreme Court in their later judgment clarified the observation above in the case of Collector of Customs v. M. Shashikant Co. reported in 1992 (57) E.L.T. 684 (SC) clarified the position in the following terms : Additional licence holders would not be entitled to import the items which are specifically banned under the import policy The point that has to be mentioned is that the policy has to be followed in letter and spirit. If the import policy lays down the nature of the goods that are under the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates