9911796707
TMI Blog1994 (11) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing of polyester chips was imported from USA and subsequently, the appellants applied for grant of a supplementary licence for the import of spares for a value of Rs. 87,89,707/- for the second-hand Polyester Chips Plant vide letter dated 20th June, 1986. The licence dated 30th October 1986 was granted for the import of spares for a value of Rs. 87,89,707/-. As the said licence did not contain bifurcation of the products covered under OGL and not covered under OGL, the appellants applied vide letter dated 30th April 1987 to DGTD for doing the necessary bifurcation of the amount of Rs. 87,89,707/- as : Scientific and measuring instruments for Rs.2,00,000/- Restricted spares other than OGL Rs. 20,00,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rospectively holding as follows : I have carefully examined the appellant s contentions. The appellant s contention is that the amendment to the licence should be given retrospective effect to cover the imports in these three cases and the imports found at the time of importation as unauthorised should be now considered as covered under the amended licence. Examining this, I find that the importers should have either furnished a valid import licence at the time of importation, or alternatively should have executed an ITC bond for getting the goods cleared and for producing the required amended licence within the specified period. The appellant s argument, in the appeal on this point, is that he was prepared to give an undertaking which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78 dated the 13th June 1986 which are self-explanatory. In line with this letter, we are now submitting herewith our application for the grant of a supplementary import licence for the import of spare parts for the second-hand plant and machinery which we have imported under import licence Nos. P/OG/2099586, dated 26-12-1985, P/OG/2099584/B/WP/97/H/85, dated 19-11-1985 and P/OG/2099765, dated 10-2-1986 issued from CCI E File No. OD/III/1024/71/84-85, for a total value of Rs. 87,89,707/- which are required by us urgently at the time of erection commissioning and also for maintenance of machinery for a period of one year. The total value of the spares has been worked out as under : Name of the uppliers Items Qty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parts is applicable only for plant and machinery which are installed on the opening day of the licensing period. Since we are eligible to import spare parts only from 1st April 1987 it has become necessary for us to make an application for the grant of an import licence for a value of Rs. 87,89,707/-. Though as per the provisions of the Import Policy, we are eligible to import spare parts upto 10% of the value of the import licence, yet we were unable to import any spare parts due to the fact that the available spare parts alongwith the plant and machinery were almost negligible. Further, there is no value available in the import licence for the import of spare parts. Moreover, the limit of 10% is justified in the case of new plant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 87,89,707/- for import of spares for our polyester chips plant : JCCI E, Kanpur Ref. No. 47/3061/AM-87/AU/SUPP/DGTD/JC/KAN We beg to enclose herewith one complete set of the copy of our application No. ND : EIL : 6-D dated the 20th June 1986 submitted to the Chief Controller of Imports and Exports, New Delhi through the DGTD, Plastics and Polymers Dte., New Delhi. Against this application, we have been granted an import licence No. P/D/2245812 dated the 30th October 1986 for Rs. 87,89,707/- by the Jt. Chief Controller of Imports and Exports. In our above application, we had given the list of items which we have to import for the second-hand polyester chips plant which include items like valves, calibrators, dual trace oscilloscope e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e endorsement was to retrospectively validate the prior imports. The contention of the learned DR that the endorsement in the licence is not applicable for the disputed spares is not acceptable in view of the fact that the list of goods enclosed with the application for licence incorporates the items in dispute in the appeals. We, therefore, accept the submissions of the appellants that the imported spares were covered by a valid licence, set aside the impugned order and allow the appeals with consequential relief, if any, due to the appellants. However, we make it clear that we are not pronouncing upon the eligibility of the imports to the benefit of Notification No. 69/87-Cus., dated 1-3-1987 as this issue was not agitated before either t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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