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TMI Blog2003 (1) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... t indulged in by M/s. Best Fabrics. Hence this appeal. 2. The events that had taken place are set out in the form of List of dates below to enable better appreciation of the facts - Sl. No. Date Event 1. 29-1-93 M/s. Best Fabrics makes an application for issue of an advance licence. In the Annexure to the application, the item to be imported is indicated as cotton fabrics of all types and item to be exported as cotton men s ensembles (shirts and shorts). 2. 12-2-93 M/s. Best Fabrics requests for amending the description of the items to be imported as man-made fabrics of all types . 3. 15-2-93 M/s. Best Fabrics requests for a further amendment in their a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter recommending that for the export of 47,173 numbers of cotton men s ensembles, the consumption could be in the range of 2.62 metres per set of ensemble. 11. 10-3-93 The DDGFT places the recommendation dated 22-2-93 of the Textile Commissioner and requests the Joint Controller to approve the issue of the licence based on such recommendation and then place the same before the ZALC on 19-3-93 for ratification. No orders are passed on the request made by the company for the amendment of the input from cotton fabrics to man-made fabrics . 12. 22-3-93 M/s. Best Fabrics requests for increase in CIF value consequent to the increase in the realisation rates. The company also indicates that though the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the appellant was too junior in the hierarchy to take any decision on the contents of the licence. 16. 16-4-93 The file is received back for typing of the licence. 17. 20-4-93 The appellant is transferred from the Advance Licence Section to the Policy Section. 18. 29-4-93 The Textile Commissioner recommends that the licence may read instead of cotton fabrics of 44 inches width as cotton fabrics of 145 cms. width . 19. 4-5-93 The successor to the appellant refers to amendment suggested by the Textile Commissioner and requests for orders as to whether the description and the quantity needs to be changed in the licence that has already been typed and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty from the company and seeking to impose penalty, inter alia, on the appellant in terms of Section 112(a). 28. 27-9-94 20-1-95 The appellant submits replies to the show cause notice. 29. 4-6-96 The impugned order is passed by the Commissioner. 2. After hearing both sides and considering the material we find : (a) The list of dates and events as presented by the appellant which are not challenged indicate that the appellant had, right from day one, been suggesting that the licencee-applicant had asked for amendment of the description of the imported goods from cotton fabrics to man-made fabrics and that they be directed to submit various evidences in this regard. It was the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an element of mens rea. There is no evidence to indicate any such guilty mind on the part of the appellant herein. There is no evidence that the appellant herein had dealt with any manner with the goods found to be liable to confiscation. The provisions of Section 112 would apply only to persons who engage themselves in the physical act of importation of the goods. While Section 112(a) would be applicable in respect of those acts that are committed prior to the importation of the goods, the provisions of Section 112(b) would be applicable in respect of acts committed post-importation. The acts committed have to be in relation to the goods which are liable for confiscation under the provisions of Section 111. In this case, the act of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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