9911796707
TMI Blog2000 (4) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... heets in terms of an import licence which was granted to them. The REP licenses which were issued were of two types. One of them permitted items permissible in column 4 against product code no. 61-0010-00-010 appendix 17 of the import export policy 88-90/Vol.I/as amended subject to the conditions and restrictions laid down therein read with paragraph 204.1 of the import export policy 1990-93/volume 1. The second permitted items allowed for import items allowed as per column 4 of appendix 17 against product code 610010-09 of import and export policy Vol. 1 of AM 88-91 amended upto date with face value restrictions and conditions stipulated therein." 2. The importations were made during the validity of import policy 1990-93. Paragraph 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1990-1993 policy. The fact that 1990-1993 policy was not made applicable, or applicable only to the limited extent referred to above, leads to the conclusion that the licensing authority chose not to apply the provision of 196 of this policy to this licence. 4. These licences contained a condition on the reverse that they are is subject to the import policy in force relating to the goods as described in the policy, or any amendment made, up to the date of issue of licence unless otherwise specified. In the absence of any such specification, it is the policy in force of 1990-93 amended up to the date of issue of licence that would apply. The specific provision in the licence making applicable in the 1989-90 policy is a specification other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 235 (Bom.) that it is not permissible for the customs department to question the validity of an import licence on the ground that it was in accordance with the policy, cited by the advocate for the appellant is however relevant. 7. The clarification of the licensing authority that the Collector and the departmental representative both have relied upon is no clarification at all. It merely repeated what would have been obvious to the Customs authorities that paragraph 196 of the 1990-93 policy would be relevant to licences issued during 1990-93 policy period. This truism does not by any means attempt to answer the specific question which was posed to licensing authority in great detail by the Dy. Collector of Customs in letter of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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