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TMI Blog2002 (2) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... Tallow cannot be imported at the material time under Open General Licence because by an ITC order dt. 5-6-81 Beef Tallow has been brought under the list of goods whose import is canalised. Therefore, the Collector held import to be unauthorised and not covered by the licence produced under Section 111(d) of the Customs Act, 1962 and order confiscation of the goods with option to redeem the goods on fine in lieu of confiscation. Against this order of the Collector dt. 10-5-83, the appellants herein had filed appeal which was registered in the Tribunal No. CD/SB/2543/83-C. The Department also filed an appeal registered as CD/SB/2542/83-C as well as C.O. C/169/83-C. In the present appeal CD/SB/247/83-C the facts are similar and initially the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal held that Beef Tallow could be imported under OGL. The only aspect in which the present appeal differ is that the Collector after coming to the conclusions that the importation was unauthorised under Section 111(d) of the Customs Act, 1962 for the reason that Beef Tallow could be imported only by canalising changes after the ITC Public Notice dt. 5-6-81, initially confiscated the goods and fixed the redemption fine. Before the order was communicated, the Govt. of India, Ministry of Commerce, ITC Order No. 27/83, dt. 24-8-83 was issued which prohibited the clearance of Beef Tallow. Hence, a second show cause notice was issued on 26-8-83 to show cause why the consignment be disallowed. In their reply dt. 13-8-83, they contested the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds have since been re-exported under Courts orders, the Tribunal had given its detailed finding in its order cited above and had held that import of Beef Tallow under OGL was valid and also that the right to import under OGL is a statutory right and it cannot be over-ruled by public notice. The learned Counsel drew attention further to the fact that the SLP filed before the Supreme Court against the order of the Tribunal cited above has also been dismissed and that a reference application against the same order of the Tribunal has also been rejected by the Tribunal. Therefore, the learned counsel pleaded that their appeal should be allowed for the same reason as has been laid down by the Tribunal in his Order No. 113-114/90-C, dt. 14-2-90. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GL is not permissible after the issue of ITC Public Notice dt. 5-6-81 placing the goods in the list of canalised item. This aspect has been gone into in great detail by the Tribunal in its order reported in 1990 (29) ECR 321 (T) wherein the Tribunal held that the right to import goods under OGL is a statutory right and cannot be over-ruled by a Public Notice, and that the import of Beef Tallow which ceased to be an OGL item when it was canalised by the Public Notice is governed by the Import Policy when the licence was issued and not by the Public Notice. Public Notice, the Tribunal held, has got no statutory force under Section 3 of the Imports Export (Control) Act, 1947. The Tribunal decision has also been challenged before the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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