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TMI Blog1995 (6) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... ee consignments of Peppy seeds with an option to pay fine in lieu of confiscation and has also imposed personal penalties vide Section 112 of the Act. 2. The appellants imported the three consignments and claimed clearance against two REP licences, which were issued against the product group Gr 2(i)(a) in Appx. 17 of the Policy Book AM 1985-88, relating to Fresh Fruits vegetables and flowers. The clearance was however, objected to on the ground that the Poppy seeds were consumer goods not permissible vide Entry No. 121 of Appx. 2, Part B of the same policy, and even otherwise, the item imported did not relate to the items shown as export products, and the import was hit vide Para 5 of Appx. 17 of the said policy. The appellants waived the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capable of germination and bear flowers, which are specified as one of the export product, in Group G2(1)(a) in Appx. 17 of the Policy Book AM 85-88. He has also pleaded that the seeds have been specifically mentioned in the licences, and hence, notwithstanding the judgment of the Bombay High Court In Re : SVA Udyog Viniyog (supra) this Bench (Single Member) has vide Order No. 1195/94-WRB, dated 1-7-1994 in Appeal C/1186/87 allowed import of `Flip top ends though they were not in conformity with the requirement for the export product. The ld. advocate has further referred to certain observations made by this Bench in M.B. Impex v. Collector - 1990 (49) E.L.T. 213 (Tri.). In his submission, therefore, there is no ground to take a view diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Properties (Pvt.) Ltd. v. Union of India (supra) operated as binding on me, I have held that Poppy seeds would fall within the ambit of the REP licence, and have permitted the import by holding that the objections raised as to clearance were not sustainable. The order there being a speaking order, it does not appear necessary to reproduce here. But for the subsequent order from the Bombay High Court in SVA Udyog Viniyog Ltd. v. Union of India (supra), I would have adhered to the same view and would have allowed the appeal. 6. It may however be observed that in the said order (Re : Mukesh Dattani) I have in Para 8 expressed some reservations as to the acceptability of the ratio of the decision of the Bombay High Court, In Re : Bussa O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot established. This aspect now assumes importance in view of the Bombay High Court judgment In Re : SVA Udyog Viniyog (supra). 9. The Bombay High Court in SVA Udyog Viniyog Ltd. v. Union of India (supra) while interpreting the word `seeds used in Column 4 against Entry G2(i)(a) have observed : The expression `seeds used in Item G2 is obviously not a generic item but circumscribed by limitation contained in the clause itself. The expression `seeds has a nexus to fresh fruits, vegetabless and flowers and as such seeds are permitted to be imported provided they are to be used for the purpose of germination or plantation. In the conclusion they have held : In our judgment, the limitation or the restriction in respect of import of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were not usable for the export product, have been allowed and where both the aforementioned decisions have been discussed. Being an order coming from another member, it might have become necessary to refer the issue to a larger bench, but the said order, even otherwise is distinguishable on the factual aspect. The REP licence in the said matter, specifically mentioned flip top ends as item permissible, whereas here the entry seeds is a generic one, and by innuendo poppy seeds are attempted to be included. The ratio of the said decision, therefore, cannot be attracted here. 13. The nexus between poppy seeds and export product, having not been duly established, and with the decision In Re : Mukesh Dattani, (supra) having been held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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