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1991 (8) TMI 226

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..... against the order of the Additional Collector of Customs, Bombay ordering confiscation of the goods on the ground that the importation has been made without a valid ITC Licence and giving an option to the appellants to clear the goods on payment of a fine of Rs. 30,000/- (Rupees thirty thousand) in lieu. The short question to be decided is whether a second hand offset machine could be imported un .....

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..... nger delivery period involved, the shipment may be allowed upto 31-3-1984 in pursuance of such firm contract, provided the contract, in question, is duly registered with a foreign exchange dealer (Bank) on or before 28-2-1983. (In specific cases, where the delivery period is still longer, CCI E, New Delhi may allow shipment under OGL upto a further extended date in consultation with the technica .....

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..... not received his passport until 18th May, 1983 and could not, therefore, have travelled to West Germany for inspection of the machine even if the machine had been ready for shipment. The Letter of Credit had to be extended second time on 28-11-1983 and third time on 14-12-1983. The machine was finally shipped during the Policy period 1983-84 though the Letter of Credit was opened as early as on 28 .....

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..... the Bombay High Court in the case of Richardson Hindustan Ltd. v. Union of India Anr., reported in 1988 (37) E.L.T.. 496 (Bom.) = 1988 (18) ECR 486 (Bombay) in which it was held that the clarification given by the Import Export Control Authority, who is the licensing authority, cannot be challenged by the Customs authorities. Shri Sharma, learned JDR, on the other hand, submitted that in view .....

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..... ol of the appellants and it would not be fair to put the blame on them for delay in shipment of the goods. It is a case covered by the condition of longer delivery period because the suppliers themselves had informed the appellants that there would be delay in the shipment of the second-hand machine. There is no dispute that the contract was registered with the bank. Taking all these circumstances .....

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