9911796707
TMI Blog1998 (1) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... of newsprint, shipped on 6-5-1993 and presented a bill of entry for their clearance. The bill of entry was accompanied by the two Entitlement Certificates issued by the Registrar of Newspaper (RNI) in favour of each of two newspapers both in Kannada, `Aragini weekly and `Andolana Dinapatrika . The first was issued on 7-6-1993 and the second on 17-6-1993. The authorisation to import the newsprint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commerce for import of newsprints. The import was bona fide and the discrepancy with regard to the dates of the notice authority letter was because of its inexperience in import of newsprints and the difficult conditions prevailing in USSR, the country of shipment. It, therefore, requested release of the goods. 2. The Collector did not accept that the importation was valid and covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s bona fide and in accordance with the spirit of the policy covered by the newsprint was imported on behalf of persons entitled to purchase of it. Therefore, even if it is held that there is a procedural failure confiscation and imposition of penalty is not justified. 4. Departmental representative took the plea that its import was not covered by the licence, and that the Collector has already e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-4-1993 and was within the limits specified. These conditions are satisfied. There is no condition in the certificates that the shipment must take place after their issue. Nor is such a condition included in these certificates. A contrary view is apparent from para 11 of the certificates that the quantity specified can be imported in the licensing year 1993-94 effective from 1-4-1993. Import ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment was raised is technical is in fact admitted by the Commissioner itself when he took a lenient view in view of the facts of the case. 7. The situation in my view deserves greater leniency than the Commissioner has shown. I do not think that this is a fit case for confiscation and imposition of penalty. A warning to the importer will suffice. 9. I, therefore, set aside the confiscation a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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