9911796707
TMI Blog1997 (5) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... CFS, Adalaj for which seven Bills of Entry dated 10-10-1995, 8-11-1995 and 12-1-1996 were filed by M/s. Jaswant B. Shah, CHA. Clearance was sought under OGL on the ground that poppy seed is Diabetic Food in terms of serial number 55 of the list of consumer goods allowed to be imported freely under Para 156 of the 1992-97 Policy. Show cause notice was issued stating the Sanjay Kapoor (2nd appellant) fraudulently and unauthorisedly imported the goods in the name of SAP without the knowledge and consent of the applicant, that poppy seed is not Diabetic Food and being consumer goods falling under the list of restricted items requiring specific licence for import and proposing to determine assessable value at Rs. 13 per KG CIF as against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on the unani system of medicine. The Tribunal also held that the word food in Diabetic Food must take its colour from the context as food recommended or prescribed for diabetic patients and evidence on that behalf was lacking. It was held that the appellant failed to prove that poppy seed is Diabetic Food according to unani system of medicine and there was no case put forward that it is Diabetic Food according to any other ,system of medicine. Accordingly the Tribunal agreed with the conclusion of the Commissioner that poppy seed is a restricted item requiring specific licence for import and cannot be imported under OGL. On the aspect of valuation, the Tribunal upheld the declared value . The finding of the Commissioner that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of addressing arguments in the appeal, it was not argued for appellants that the expression Diabetic Food occurring in Item 55 of the list of freely importable consumer goods in 1992-97 Policy must be understood in scientific and technical sense and not as understood commercially or in the trade. Appellants did not urge any contention in this behalf at the hearing of the appeal and, naturally what was not argued was not adverted to in the order. Therefore, question No.(a) suggested by the applicant does not arise from the order of the Tribunal. 5. The basic question is whether Poppy Seed is attracted by the expression Diabetic Food within the meaning of Item 55 of the list of freely importable consumer goods in 1992-97 Policy. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce made to the jurisdictional High Court. [Order per : K. Sankararaman, Member (T)]. - 1. The applicant is Sri Ram Kripal, Proprietor, Sunder Brej Ayurvedic Pharmacy (for short, SAP). The dispute relates to import of 151.060 MT of Poppy Seed (khas khas) of Pakistan origin, at CFS, Adalaj for which seven Bills of Entry dated 10-10-1995, 8-11-1995 and 12-1-1996 were filed by M/s. Jaswant B. Shah, CHA. Clearance was sought under OGL on the ground that poppy seed is Diabetic Food in terms of Serial number 55 of the list of consumer goods allowed to be imported freely under Para 156 of the 1992-97 Policy. Show cause notice was issued stating that Sanjay Kapoor (2nd appellant) fraudulently and unauthorisedly imported the goods in the name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py seed is Diabetic Food , though it may be an ingredient of medicine for treatment of Diabetics in unani system. The Commissioner had relied on some books on system of allopathic medicine and the Tribunal held the opinions in these books were not decisive since appellants plea was based on the unani system of medicine. The Tribunal also held that the word food in Diabetic Food must take its colour from the context as food recommended or prescribed for diabetic patients and evidence on that behalf was lacking. It was held that the appellant failed to prove that poppy seed is Diabetic Food according to unani system of medicine and there was no case put forward that it is Diabetic Food according to any other system of medicine. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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