9911796707
TMI Blog1999 (7) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14-4-1996, and the Bill of Lading No. C-02 on the same date, under the contract No. Z-1/0325/Z-D 1, dated 22-3-1996, Ex-Vessel CMB ANTWERP (Shipment dated 14-4-1996). The Bill of Entry Bearing No. 109845, dated 8-9-1997 was filed. It was objected that the goods are restricted as per 262010.00 and require specific licence. The appellant has not produced valid licence required on 14-4-1996. The show cause notice was waived under the letter dated 13-9-1997 the position was explained by the appellant to the Department, as the goods were incurring heavy demurrage. In the personal hearing the attention of the Additional Commissioner was drawn to the letter dated 17-5-1996 of the DGFT, and the detailed position was explained. In spite of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the goods in the invoice and bill of entry are different. There is no examination of the invoice. The policy during 1996 April, and its Clause 19 applies. The Additional Commissioner in Paras 3 4 of his order has discussed the case of the appellant according to which zinc dross was a restricted item, which is liable for confiscation, for want of import licence. The relaxation granted by the DGFT relates to non-ferrous metal dross only, which cannot be applied to the zinc dross scrap. Note 8 Clause (A) of Section 15 of the Customs Tariff defines the strap as arising from the mechanical working of the metals, and includes metal goods definitely not usable as such because of breakage, cutting up wear or other reasons. Zinc dross is resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms authorities. With this background, the letter of the Joint DGFT requires consideration, as according to the appellant the whole case depends upon it. According to the letter, Shri S.S. Mehta, Vice President of India Importers Association, New Delhi has sought for permission for the import of non-ferrous scrap shipped within 45 days of the announcement of the new policy in cases where irrevocable letter of credit was not established prior to 25th March, 1996. The DGFT has decided to permit to import of non-ferrous scrap shipped from abroad within 45 days from 25-3-1996 on the condition, a firm agreement for import was entered with the exporter/supplier, prior to 25-3-1996 subject to the submission of documentary evidence to the satisfacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances this document does not help the appellant in the instant case like that of M/s. Straw Products. 6. Coming to the actual facts in this case, admittedly the import is on 14-4-1996 during the policy period on 1992-97. The new Import Export Policy to 1997-2002 cannot be made applicable to the instant case in hand. As observed by the Additional Commissioner in paras 3 to 5 of his order, as per para 19 of the import policy was operated on 14-6-1996. The zinc dross as restricted item requiring licence. Evidently it is not produced in this case. Both the lower authorities have distinguished Zinc Dross and Zinc Scrap that they are two different materials, they have relied upon the Customs Tariff under the new policy of 1997-2002 accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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