1994 (11) TMI 246

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve also been imposed a penalty of Rs 1,00,000/- for the reason that the goods imported were covered by canalised list of items under Sl. 157 of the Import and Export Policy 1992-97 and also the goods are covered by the negative list of consumer goods under Sl. 156 of the said policy. 2. Shri Subramanian, the learned Senior Advocate for the appellants pleaded that the goods imported are in packings of 1, 2 and 8 litres and by virtue of this being in packages these have been held to be consumer goods. In this connection he referred us to the communication from the office of the DGTD signed by Deputy Director General, Foreign Trade, wherein it has been clarified that lubricating oil is freely importable without any restriction relating to l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that this item should be canalised through State Trading Corporation inasmuch as State Trading Corporation has been designated as an agency for import of edible oils as seen from Sl. Nos. 3 and 4 of para 157 in the list of canalised items. His plea in regard to the second proposition is that the goods were not consumer goods either. The learned Counsel referred to para 156 of the Policy and also referred to the definition of consumer goods as set out in the policy. He also drew our attention to the description of items covered under para 156 of the Policy which for convenience of reference is reproduced below : All consumer goods, howsoever described of industrial, agricultural, mineral or animal origin, whether in SKD/CKD condition or r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... above, the goods could not be considered as canalised item. We observe that while all other items specified under Serial No. 1 to 4 of para 157 of the Policy for the year 1992-97 have been canalised through some specified agencies. Sl. No. 5 covering all other oils whether edible or non-edible not specifically mentioned above or elsewhere are required to be imported through State Trading Corporation and the Hindustan Vegetable Oils Corporation Ltd. The appellants have not shown that lubricant oil imported by them is mentioned elsewhere and is permitted for import under OGL. Once it is considered that the appellants goods is oil, the rigour of para 157 will come into play unless the item is shown to be falling out of the purview of para 15 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X