9911796707
TMI Blog2004 (2) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Advocate, for the Appellant. Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The appellants had imported a consignment of EGO Heating Thermostats and filed a Bill of Entry No. 2765/34, dated 28-11-1985 for the clearance through Customs and had sought clearance of the said goods under OGL vide Appendix 6 Para (1) of AM 1985/88 Policy, on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 41 (2) of the Policy Book 1985-88. 3. The Commissioner of Customs (Appeals) turned down the appeal vide order now impugned before us. Ignoring the clarifications offered by the Joint Chief Controller of Imports and Exports, Bombay stating that the item thermostat for controlling temperature in industrial ovens is covered by S.No. 545 Appx. VI List 8 Part 1 of AM 1985-88 Policy. As also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om D.G.T.D. existed in the file. This case therefore appears to have been built on an alleged clarification of D.G.T.D., which is not available on records and not supplied to the appellants. The order can be set aside only on this ground. (b) The appellants have made a plea and that has to be sustained, since it was for Joint Chief Controller of Imports and Exports or the Chief Controller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside and it is ordered so. (c) When there is not reason to find a liability for import licence for the import of subject goods their confiscation is not upheld. When there is no case or cause for confiscation of the goods penalty under Section 112 of the Customs Act, 1962 cannot be arrived at. The same is set aside. 5. In view of the findings herein above this appeal is allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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