9911796707
TMI Blog2000 (3) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... ent by M/s. Galaxy Knives Pvt. Ltd., Bombay, valued at Rs. 11,02,469/- FOB under Bill of Entry No. 1604/95 (2) 1528/87 presented self No. 11/196, against the Import Licence P/D/2249679/C/XX/94/B/94, dated 4-5-1985 under OGL is not valid on goods imported Tool and Dye Steel are covered by Entry No. 19 of Appendix 3B, requiring a valid import licence. 2. In C/388/95 same appellant imported 10 bundles of Alloy Steel Bars, Alloy Tool Steel of 9.431 MTs CIF Rs. 3,03,634/- Bill of Entry No. 2860/152/SS Dhavalagiri CHA 11/196 and sought clearance against import licence No. 1069501/C/C1XX/95/B/94, dated 10-4-1995 which was issued in the name of M/s. Galaxy Saw's Pvt. Ltd., Nasik and letter of authority was given in favour of importer i.e., the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 2 lakhs for single item. Appellant had already cleared Tool and dye steel claimed as alloyed steel bars for approximately Rs. 20 lakhs, and no balance was left for Appendix 3 item. Appellant's claim that it falls under Appendix 4C does not merit consideration, as it falls under Appendix 19, and it should be within the stipulated restrictions mentioned in the policy. Even though earlier the goods were allowed in excess it will not justify claiming the benefit over and above what has already been claimed, which in fact falls under Appendix 3 items. So licence was not having any balance for the items and it was not valid, and import was unauthorized. Such import was in contravention of Section 3(1) of Import and Export Act read with cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same under Appendix 4(c) item 4(b), and replied query memo that Alloy Steel bars do not fall under Appendix 3B. On 15-8-1986 and due to urgency requested to debit the value and clear the consignment, and as per High Court order of 3-9-1986 in W. P. No. 3344/86, furnished bank guarantee for Rs. 50,000/-. The value of goods imported is Rs. 1,02,469/-. Automatic licence is also valid for import of any item appearing in Appendix 3 to the tune of Rs. 2 lakhs, the goods imported were authorized. As appellant had sufficient funds of Rs. 3,233,600/- in the licence as per Annexure D letter, dated 13-8-1986 to Assistant Collector of Customs, Group F Bombay Customs by the appellant. The finding of Collector contrary to it is not correct. Ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endix 3B. Flat alloy steel bars are furnished products with 3mm thickness and over and width 400 mm and below. Maximum thickness of flat is 10 mm and maximum normal width of 400 mm and below. Cross-section forms only 40,000 sq. mm as per page 33-34 of appeal. Appendix 3b covers rolled tool and dies steel having rectangular square shape of 2,50,000 sq. mm and below. Rolled tool, dye steel cannot have size less than 40,000 sq. mm goods imported one of width +2.61-0 mm and thickness +0.61-0 mm. Rough size of flat alloy steel bars are 4600 sq. mm., 3310 sq. mm as mentioned in invoice. No. of consignments have been cleared against automatic licence and department cannot make any abrupt change in the established practice. In terms of clarificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nition and binding. Nominal redemption fine is imposed. Profit margin is 500%. In reply it is urged that there is no description of alloy steel bars 1984 definition in LC Policy. Description of goods by Commissioner is challenged. Invoice description is material. 8. In C/36/95, goods imposed are alloy steel bars as per appeal memorandum. Para 2 in page 4. Bill of entry, dated 23-7-1986 describes goods as STEEL IN BARS - HIGH STEEL SPEED, fold maximum special No. 5, soft annealed,- PEELED CSN 19830, 3 in production LENGH 3-400 20% SHORTER BARS. Min. 2m . Round 6 mm, 7 mm, 8 mm, 10 mm, 13 mm, 19 mm, and 105 mm . Impugned order describes goods as 6 pcs + 7 BDLS containing alloy steel bars. As per Import Licence alloy steel bars are cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been shown that the goods are covered by entry in Appendix 3B . The contention of JDR that it supports the department is not proper and correct. On the other hand, it fully applies to appellant s claim on all force, and is fully covered. The precedent bench order squarely applies to the case. The contention of the appellant is upheld. Impugned order cannot be maintained. Appeal is required to be allowed. 9. In C/388/95 the imported goods are claimed by appellant as alloy steel bars. In the impugned order it is shown as alloy steel bar Tool Steel. Under first check procedure it was found to be alloy Tool Steel of cross-sectioned dimension less than 250,000 sq.mm. Department's case is it is covered by entry at serial No. 9(b) of App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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