9911796707
TMI Blog1998 (5) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. However, in the subsequent Exim Policy 1992-1993 consumer goods were brought under the negative list requiring specific import licence. Department s stand is that as the staple pins are covered by the definition of consumer goods, the staple pins being undisputedly consumer goods, would appear in the negative list of imports of the Exim Policy applicable during the relevant period. The Deputy Director General of Foreign Trades vide his clarification dated 24-9-1993 issued vide his F. No. 48(482)/92-97-IPC has opined that the staple pins fall under the category of consumer goods and as such are covered by the negative list of imports of the Exim Policy 1992-1997. Accordingly the Deputy Collector of Customs, Calcutta vide his impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision of the South Regional Bench in the case of Saptna Garments was not justified inasmuch as the said decision was passed on the stay application. However he fairly admitted that in the said decision South Regional Bench has referred to the Madras High Court Judgment, but submitted that the Madras High Court decision is not explicit inasmuch as the definition of the consummer goods for including the staple pins in the negative list was not considered by the High Court. In the circumstances he prays for allowing the appeal. 4. I have heard the submissions made by Shri Roy and have gone through the impugned order. Para 20 of the Policy referred to by the Ld. JDR makes a provision for referring any question or doubt in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 of the Import Export Policy says that Negative list may consist of goods the import or export of which is prohibited, restricted through licensing or otherwise or canalised. Paragraph 12 of the said policy provides that any goods the export or Import of which is restricted through licensing may be exported or imported only in accordance with a licence issued in this behalf. Admittedly the goods in question does not figure either in the Negative list or in the sensitive list of imports. For the goods in question, there are no restrictions for import and they can be imported lawfully without licence but subject to payment of duty. In these circumstances it has to be held that the goods in question are not liable to confiscation under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
