9911796707
Advanced Search 
TMI Blog1993 (12) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962, the Act for short, besides a penalty of Rs. 15,000/- under Section 112 of the Act. The appellant herein imported whole betel nuts 25 tonnes under Bill of Entry dated 6-11-1992 and sought clearance of the same on the basis of Exim Scrip referred to in the order of the original authority. The authorities, on examination of the relevant provisions of the Policy, viz. AM 1990-93 and also going into the scope of Exim Scrip relied upon by the appellant for clearance of the goods imported, took a view that the goods imported are consumer items coming under the General category under Part-II of Chapter XV Policy April-May 1992-1997, requiring a specific licence and in that view proceedings were instituted against the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel was at pains in expatiating on the plea that the very purpose for introducing the Harmonised System of Commodity Classification was only to reduce the scope of discretionary decision-making at lower levels and introduced better transparancy in the Import Policy, including the tariff structure. It was contended that the classification was brought on to bring clarity to the Import Policy to help importers and exporters to understand better the contents of the Policy and the same was also compiled only in collaboration and in conjunction with the Department of Customs, DGTD, Department of Electronics, Ministry of Agriculture, Commerce, Steel apart from the office of the Chief Controller of Import and Export, now designated as the Direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby tingeing their teeth and saliva red." In the same Dictionary betel nut is also defined as : "Betel Nut : the nut or fruit of the Areca palm." The learned Counsel further submitted that the adjudicating authority has mislead himself into an error by adopting common parlance meaning for the goods imported and contended that even from the stand point of common parlance, dry betel nuts are only catagorised in the mercantile world, in the commercial society as dry fruits and in support of this plea the learned Counsel placed reliance on the publication in the Economic Times, a recognised daily newspaper with reference to the publication in the issues dated 5th May, 1993, 13th May, 1993 and 15th May, 1993. The learned Counsel also refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported are consumer goods. This has narrowed down the area of controversy and the only issue to be decided in this context is as to whether the goods imported would come within the mischief of "dry fruits" as contended by the appellant or would take it out of the ambit and connotation of the expression "dry fruits" within the meaning of the Policy in question and bring it within the mischief of the residual general clause of other consumer goods, industrial, agricultural etc. requiring a specific licence for import. On a specific query from me the learned Counsel submitted that there is no direct authority on this point of any court. In order to appreciate and understand the plea and also the nature of the goods imported, as to whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aning of betel nuts which are already set out above and to avoid repetition only refer to what is extracted above in the various Dictonaries. In a situation where there is a doubt or ambiguity resort is had to the Dictionary meaning by Courts of law. The various Dictionaries have also regarded betel nuts as "dry Fruits". Apart from the Dictionary meaning reference can also be made to the opinion of the Commissioner of Horticulture and Plantation crops referred to above confirming that Areca nut is a fruit of Areca palm. Newspapers like Economic Times also refer betel nuts to dry fruits and this is how it is understood in the commercial and mercantile world. No doubt in a too technical, popular meaning it may be difficult to conceive the bet ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
