9911796707
TMI Blog1997 (4) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay Silk Mills Ltd., Lalbaug, Bombay-12 as a OGL item, and goods were assessed under Warehousing Bills of Entry after accepting the Additional Licence. 2. Importer s name was subsequently changed to M/s. Bombay Silk Mills, Bombay under the order of Asstt. Collector of Customs, Group-3, New Custom House, Bombay. Thereafter, M/s. Bombay Silk Mills Ltd., requested for Ex-bond duty free clearance against Advance Licence corresponding to DEEC Book under DEEC Scheme as per para 233 of Import Policy 1988-91 (Vol. I). 3. Para 233 of Import Policy 1988-91 (Vol. I) allows clearance of bonded goods against DEEC subject to conditions that : 1. The item should be an OGL item, 2. The importer should be eligible to import the same as an actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Licence as defined in the notification. He also held that the conditions in pare 233 of the Import Policy were not fulfilled in this case. Hence, this appeal. 5. We have heard ld. Counsel Shri Nankani for the appellants and Shri Gurdeep Singh ld., D.R. 6. The submissions made have been carefully considered. The impugned order is one which has denied clearance of the goods against Advance Licence under Duty Exemption Entitlement (DEEC) Scheme. It has been argued that para 233 of the Import Policy 1988-89 will not apply at all to the appellant s import because the printed conditions on the reverse of the import licence have been deleted and therefore the advance licence is not covered by the provisions of the Policy. The licence, it is ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e whether there has been a breach of the conditions for the exemption. It is in this context, we have to view the findings of the Addl. Commissioner in the impugned order. The Addl. Commissioner has found that exemption is applicable to goods imported into India against an Advance Licence . This expression is defined in explanation (v) of the notification as including goods imported under any open general licence issued under the Imports and Exports (Control) Act, 1947 for which at the time of clearance out of Customs Control a valid Advance licence is produced by the importer. The Addl. Commissioner s finding is that in this case this condition is not satisfied as goods had not been imported against OGL but against Additional Licence, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bligation to use them in resultant product for export as specified in the Advance Licence which have been issued to them and which had been produced by the appellants at the time of clearance. It is also not in dispute that the goods imported are covered by description given in the Advance licence produced and also that they are meant for export production. In such a situation, and having regard to the common objective behind the issue of Advance licence and exemption Notification 116/88, the infirmity found by the Addl. Commissioner in this case need not be fatal to the claim for duty free clearance against Advance licence, and, in coming to this view, the recommendation of the Chief Controller of Imports Exports is also a relevant consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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