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TMI Blog1997 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... through their Indian Agents. Thereafter, the appellants approached for a grant of import licence, which is otherwise necessary under the provisions of clause 3 of Import and Export Control Order, 1955. However such import licence is not required in respect of these imports which are meant for exhibits to National/International exhibitions or fairs approved by Trade Fair Authority of India as per para 291 of Hand book of Import and Export Procedures 1984-85 is states as follows : Import of non-consumable goods required in connection with International/ National exhibitions or fairs approved by the Trade Fair Authority of India, or the Central Government, may be allowed without any import licence or C.C.I. provided the goods in question are re-exported within a period of six months from the date or import into India and a requisite bond a bank guarantee or an instrument to the satisfaction of the Competent Customs Officer, for the purpose are furnished at the time of clearance of goods, to the Customs authorities . Such foreign supplies for exhibition in National/International Exhibitions or Fairs are covered by Notification No. 116/79-Cus., dated 1-6-1979. The foreign supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an independent act, compared to the question of clearance goods for home consumption. He submitted that the registration of contract cannot be rejected, as it is an independent aspect from purchase and clearance from the International Fair and Exhibition. Ld. Advocate relied on the ratio of the following judgments : 1. Collector of Customs v. Ajanta Offset Packaging Ltd. - 1991 (56) E.L.T. 771. 2. Shri Ravindramohan v. Collector of Central Excise, Madras - 1984 (16) E.L.T. 466 (Tribunal) = 1984 ECR 1073. To butteress his argument that department cannot reject registration so long as CCI had issued import licence; ld. Advocate relied on the following citations : 1. Asiatic Oxygen Ltd. v. Asstt. Collector of Customs - 1992 (57) E.L.T. 563 (Cal.). 2. Subhash Photographics v. Union of India - 1992 (62) E.L.T. 270 (Bom.). 3. Western India Plywood Ltd. v. Collector of Customs - 1990 (47) E.L.T. 617 (Tribunal). 4. ld. DR reiterated the findings given by the lower authorities and submitted that registration of contract is a must for clearance of goods. 5. We have carefully considered the submissions made by both the sides and have perused the relevant Para 292 of the Impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bution and if not so distributed, are re-exported by the importer within the period specified in this condition and not sold by him under any circumstances; (iii) a valid Import Trade Control Licence or Customs Clearance Permit covering the goods in question, wherever required by or under the Imports and Exports (Control) Act, 1947 (18 of 1947) or the Imports (Control) Order, 1955, is produced to the Asstt. Collector of Customs at the time of clearance of the goods; and (iv) any procedure for the proper listing and identification of the goods, that may be prescribed by the Collector of Customs, is adhered to. Explanation. - In this notification, goods includes - (a) (i) advertisement and publicity materials such as posters, booklets, catalogues, books and pamphlets; and (ii) advertising and demonstration material (which is demonstrably publicity material for the foreign goods displayed) such as sound recordings, films and lantern slides as well as apparatus for use therewith; (b) goods necessary for the purpose of demonstrating foreign machinery or apparatus to be displayed; (c) equipments including interpretation apparatus and sound recording apparatus; (d) co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f contract under Project Imports Regulation as the goods had already been imported and cleared for exhibition and therefore, the concessional rate under Customs Heading 84.66 is not applicable to them. The Asstt. Collector has not passed any order to be considered as an order-in-original, but he has merely rejected the registration on a different footing which is not tenable. He has also not appreciated the fact that there has been no clearance of the goods for home consumption, but the goods had been cleared for exhibition purpose under Para 292 read with the relevant notification. The foreign supplier had executed a bond and these goods were meant for re-export. The goods would be released to the Indian buyer provided they produce a valid Import Trade Control Licence or Customs Permit covering the goods in question. In this case, the appellants had produced a valid Import Trade Control Licence or CCP covering the goods in question. Therefore, the Asstt. Collector was bound to have granted the benefit of the notification in question instead, he has rejected the same on a premise which is not found in the notification or in Para 292 of the Import Export Rules. The Asstt. Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mport duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption. The said clause covers those goods also which are leviable to Nil duty under the tariff or under an exemption notification. This provision would apply to goods which are entered for home exemption on importation as well as those which are first warehoused and then sought to be cleared for home consumption later. 9. The goods entered for warehousing have to be deposited under bond in a private or a public warehouse and the owner s right to deal with the warehoused goods is confined to taking measures for their preservation in terms of Section 64 of the Customs Act, 1962. 10. The impugned goods were imported under the provisions of Notification No. 116/79. The goods were cleared under Fair Bill of Entry . There is no such nomenclature in the Customs Act or in the rules made pursuant thereto. At the time of hearing the learned advocate was specifically asked by me whether the Bill of Entry filed was for home consumption or was for warehousing. The learned advocate was not able to reply t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the situation arising in this appeal. Regulation 4 whereof prescribed that where such goods have been earlier imported under the coverage of the exemption notification for display in trade fair etc., the registration could be made before duty is paid on such goods earlier imported and cleared for home consumption. But this provision did not exist in the earlier rules to the detriment of the present appellants. 14. Paragraph 292 of the Import Policy does not relate to the issue before us at all. We are not concerned with the eligibility for sale of exhibits but with the registration of the contract. The emphasis on this para of the policy is clearly misplaced. These goods were not cleared under the provisions of Para 292 but of Para 291 of the relevant policy. The stipulation of re-export within six months which is embodied in the exemption notification is also contained as a condition in Paragraph 291. Therefore, the argument that the goods were imported into India and were purchased by the appellants from the exhibition following the provisions of the Import Trade Control Policy have no bearing on the eligibility for registration of the importer under the impugned regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied for registration immediately after the issue of an Import Licence. He, therefore, pleads that the order proposed by the learned Member (Judicial) may be concurred with and the appeal allowed. On the other hand, learned DR, Shri S.N. Ojha, submits that the Bill of Entry filed for goods for display in Exhibition/Fair is also a Bill of Entry for home consumption and in this regard, he draws my attention to Bill of Entry Forms (Regulations) 1976 prescribing the format of the Bill of Entry for presentation for (a) home consumption (b) warehousing and (c) ex-bond clearance for home consumption. He cites the judgment of the Hon ble Supreme Court in the case of M.J. Exports reported in 1992 (60) E.L.T. 161 (S.C.) and in the case of Bharat Commerce and Industries reported in 1997 (93) E.L.T. 653 in support of his proposition. He submits that since there is no separate provision in the Customs Act, 1962 for Bills of Entry for import of goods to be displayed in Exhibition/Fair, Section 46(1) is applicable and since it is no one s case that the Bill of Entry filed by the importers was a Bill of Entry for warehousing, the benefit of Project Import has been rightly denied since the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, is supported by the decision in the case of Collector of Customs v. Ajanta Offset Packaging Ltd. reported in 1991 (56) E.L.T. 771 wherein it has been held that the goods imported for display in Fairs conditionally free of duty, subject to re-export are cleared against home consumption Bills of Entry, relying upon the Tribunal s earlier order in the case of Skania Engineers P. Ltd. v. Collector of Customs, Bombay reported in 1984 ECR 1074. 17. For the reasons recorded above, I agree with the order proposed by the learned Member (Technical) that the appellants are not entitled to the benefit of project import and Notification 116/79-Cus., dated 1-6-1979. 18. The papers may be forwarded to the original Bench for passing the majority order. Sd/- Jyoti Balasundaram Member (J) MAJORITY ORDER 19. In terms of the majority order, the appellants are not entitled to the benefit of Notification No. 116/79-Cus. and the benefit of the project import as claimed by them, hence the appeal is rejected. Sd/- Sd/- J.H. Joglekar S.L. Peeran Member (T) Member (J) Dated : 14-8-1997 Dated : 14-8-1997 - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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