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 (11) TMI 256

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. By this application, the applicant-Collector has sought for stay of the operation of the order of the Collector (Appeals), Madras. 2. The lower appellate authority has held that staple pins imported are allowable under OGL. 3. The applicant-Collector in his grounds of appeal has urged that the learned Collector (Appeals) has been in error in going by the past practice and ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he goods set out in the import policy for 1992-1997. The learned SDR further adopted the reasoning in the impugned order. 5. The learned Advocate for the Respondents supported the reasoning of the order of the Collector (Appeals) and particularly referred to the citation of the Madras High Court in W.P. No. 1429/85 and in Writ Appeal No. 491/85 and submitted that in the context of the import of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and any other provision of the policy and any other law for the time being in force. Paragraph 10 of the Import Export Policy says that Negative list may consist of goods the import or export of which is prohibited, restricted through licensing or otherwise or canalised. Paragraph 12 of the said policy provides that any goods the export or import of which is restricted through licensing may be exp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e considered to be falling in the negative list of goods in the Policy 1992-97. No doubt, there is no detailed discussion in the extract cited that the issue was considered in the light of whether the goods are consumer goods or not but the fact remains that a finding has been entered in the context of import of staple pins notwithstanding the absence of any discussion as above in the context of c .....

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