9911796707
TMI Blog1983 (12) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... ing into existence of the Tribunal, the appellant should have filed an appeal before the Tribunal. Accordingly, Registry had sent intimation to the appellant vide letter dated 3rd November, 1983 desiring the appellant to file the appeal on the prescribed Form CA-3 and also to pay fee of ₹ 200/- as the appellant had paid ₹ 125/-. This appeal was fixed for hearing on the 20th day of December, 1983 and was adjourned to 29th day of December 1983 on the request of the appellant. The appellant has filed a paper book along with a letter dated 26th December, 1983. The same was received in the Registry on the 27th December, 1983 which also contains memorandum of appeal on Form No. CA-3 as well as a draft for ₹ 75/-. 2. Shri S.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that Section 131 of the Customs Act, 1962 was no longer on the statute and as such, the delay should not be condoned. However, he has conceded that there appears to be bona fide of the appellant. 4. After hearing both the sides and going into the facts and circumstances of the manner of filing of revision petition, I hold that the appellant was prevented by sufficient cause in the late submission of the appeal on the Form No. CA 3, the delay in the filing of appeal is condoned and the revenue is directed to refund the sum of ₹ 125/- paid by the appellant after necessary verification of the payment. 5. Briefly the facts of the case are that the appellant is a manufacturer of electric dry batteries and the appellant had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy. He has pleaded that the appellant is an actual user. He has also referred to AM 1976-77 Policy at page 42, Serial No. 1(b). He has pleaded that upto AM 1977-78 Policy, there was no O.G.L. and O.G.L. came into force from AM 1978-79 Policy and Micro Crystalline Wax remained a canalised item vide Item No. 18 of Appendix 9 at page 9. He has further pleaded that the import was permitted under O.G.L. vide Appendix 10 serial No. 1 viz., raw material and components (non-Iron and Steel items) other than those included in the banned list (Appendix 3), Restricted list (Appendix 5) and those included in Appendices 8 and 9 by the actual user (industrial). He has pleaded that in the year 1978-79, even after the introduction of O.G.L. the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eads as : No. 155 VICTORY NRPWM WAX. He has pleaded that the date of shipment is 28th November, 1979 and the same falls in AM 1979-80 Policy and the Policies referred for the year AM 1976-77, AM 1977-78 and AM 1978-79 are not applicable in this case. He has condoned that it is a raw material and the requirement of the appellant has also been accepted by him. He has referred to page 89 of AM 1979-80 Import Policy of Appendix 10, Item No. 1 which is raw material and components (non-Iron and Steel Items) other than those included in Appendices 3, 5, 8 and 9. He has pleaded that this item falls in Appendix 9 at Serial No. 12 and the same are imported only by the Indian Oil Corporation under Open General Licence. He has also referred to dictio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sulfuric acid of strengths suitable for use in storage batteries. Water-white, odourless and practically free from iron. Derivation : By diluting high-grade commercial sulfuric acid with distilled water to standard strengths. The learned Junior Departmental Representative has pleaded that as per Appendix 9, Item 12 of AM 1979-80 Policy, it goes out of the scope of O.G.L. and the importation without import licence is unauthorised. He has pleaded that the principle of promissory estoppel is not applicable here. He has referred to the order passed by the Collector (Appeals) which is at page 10 of the Paper Book. He has pleaded that the fine is 50% of the value of the imported items, so it is very reasonable and the appellant s appeal shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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