9911796707
TMI Blog2006 (5) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. The issue involved in this case is regarding the confiscation of the goods under Section 111(d) of the Customs Act, 1962 and imposition of the penalty under Section 112(a) of the Customs Act. 2. The relevant facts that arise for consideration are that the appellant imported a consignment of Freon 22 (Ship stores) from Dubai, UAE and filed ex-bond bill of entry for clearance of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the Rules governing the procurement of license. It was also further submitted that the goods were supplied to outgoing vessel as required in the clause 3(2)(b) of the Foreign trade (Exemption From application of Rules in certain Cases) Order 1993. It was also his submission that since the word outgoing is not defined in the EXIM policy dictionary meaning has to be relied upon. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Import Licensing Note 1 to the chapter heading as regards to this item reads as under : (1) Import is permitted by actual users against a licence from a country which is a party to the Montreal Protocol on Substances that Deplete the Ozone Layer . Liust of countries which are parties to the Montral Protocol will be notified by Director General of Foreign Trade from time to time. However, impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the such goods are governed by the EXIM policy first and then by the rules, the importation of the goods other than by an actual user, would violate the basic condition of the EXIM policy. When the goods are to be imported under a valid license with the condition of actual user, it has to be imported following the provisions of law. In this case I find that the appellant has not complied with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
