9911796707
TMI Blog1997 (11) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... s in Kandla Free Trade Zone (KFTZ). In 1989, the appellants obtained substantial export orders for batteries for which they were required to import capital goods on urgent basis. The Appellants applied to the Development Commissioner, KFTZ, for permission to import capital goods. In anticipation of the approval of the Development Commissioner, they, in the meantime, imported consignments of capital goods and filed Bill of Entry for their clearance. They also requested the Development Commissioner to accord approval for the import of certain most essential items of capital goods. Since formal permission had not been received appellants were served with show cause notice alleging offences under Export and Import Control Act for having importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods under Section 111(d) of the Customs Act he allowed the goods to be released on payment of redemption fine ranging from Rs. 5,000/- to Rs. 70,000/-. 3. Arguing on behalf of the Appellants the Ld. Counsel submitted that the very fact subsequently necessary permission was given by the Development Commissioner would clearly go to the prove that goods were legally imported and the imports were not unauthorised. Show cause notice was issued to them on the ground that they had informed the Customs that their request for regularisation of import was not considered. Since subsequently such approval was given to them the offence alleged in the show cause notice did not survive. Open General Licence in fact gives permission to actual users locat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essary licence for import of goods and satisfaction of Development Commissioner that the goods so imported will be used in connection with production or packaging of the goods for export of India. 5.2. O.G.L. 19/88, dated 30th March, 1988 and subsequent O.G.L. 20/90, dated 30th March, 1990 both give general permission to actual users located in the respective Free Trade Zones and Export Processing Zone for import of goods, raw materials, components, spares, samples, tools, prototypes etc. entering Free Trade Zone/Export Processing Zone subject to actual users condition. It was pleaded before us that the appellants are actual users located in the KFTZ. There is no denial of this fact. In terms of this O.G.L. therefore no licence as such wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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