9911796707
TMI Blog1997 (2) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... s . These are of Indonesian origin. The original authority has denied the benefit of the aforesaid para 22 of Chapter V to the Exim Policy, 1992-97 on the ground that the goods imported are of agricultural origin in the nature of consumer goods and therefore, they are restricted items under para 156, Part-II of the Negative List of Imports of Chapter XV of the Exim Policy, 1992-97. Hence the contention of the appellant company was not accepted and the goods were confiscated with an option to get the goods redeemed on payment of a fine of Rs. 2.00 lakh and penalty of Rs. 20,000.00 has also been imposed on the appellant company herein. Hence this appeal before the Tribunal. 2. Learned Consultant, Shri P.K. Sengupta for the appellants has su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied upon a Division Bench Judgment in the case of Enterprise International v. Collector of Customs reported in 1994 (69) E.L.T. 453. 6. Learned JDR, Shri S.N. Ghosh submits that the facts of this case are different. Nature of endorsement in a REP Licence considered by Calcutta High Court in Prafulla Kumar Saha s case was to the effect : This licence shall be valid for import of only those items which are not listed in the Negative List as notified vide Ministry of Commerce Public Notice No. 278-ITC/PN/90-93, dated 29-2-1992 read with Public Notice No. 279-ITC/PN/90-93, dated 11-3-1992. Endorsement in the licences produced by the appellants does not at all refer to the Circulars. He further submits that Calcutta High Court s judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. JDR in the Prafulla Kumar Saha s case is not correct. The Court, beside basing its judgment on the invalidity of the Circulars, has also observed as follows :- In any event, it appears to this Court that the Circular is being wrongly interpreted by the respondent-Authorities. It does not appear that by the Circular dated 14th September, 1993 the DGFT was seeking to restrict import of the goods which were otherwise freely importable, nor was the DGFT seeking to curtail the terms of any licence permitting import of goods. All that the Circular says was that despite a restriction under the Negative List, any person holding a licence containing a specific endorsement relating to such goods will be permitted to import the same under such l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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