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TMI Blog1984 (11) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the term appearing in the Import and Export Policies issued from time to time under the Imports (Control) Order, 1955. According to Clause 147 of the Import Policy AM 81 (April 1980 - March 1981) registered Exporters including Export Houses were entitled to register their export contracts for the purpose of claiming benefits as detailed in its Appendix 20. During the period April 1980-March 1981 the Company entered into several export contracts which were duly registered in the manner prescribed. In lieu thereof, the Company made several applications for REP Licences as permissible to registered exporters under the provisions of the aforesaid Import Policy which were duly issued on various dates as specified in Annexure P1. According to the petitioners, their licences were specifically endorsed with the date of the export contract and were issued in accordance with the scheme for registration of export contracts under the said Policy - AM 81. The petitioners were, therefore, entitled to import items of import replenishment as were permissible on the date of the contract or to import such items as were permissible under the Import Policy applicable to registered exporters, i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Company pleaded that it had the right to import the beef tallow which was an OGL item during the period of relevant import policy which governed its rights and also challenged the competency of the authorities under the Imports (Control) Order to reopen the matter, the goods having been cleared by the Collector, Customs. So far as the right of the Company to import the beef tallow is concerned, the learned counsel for the petitioners relied on paragraphs 174 and 176 of the Import Policy. A combined reading of these paragraphs would show that the Export Houses were entitled to import any OGL item provided the licence got endorsed as non-transferable. It is not necessary to discuss in detail the arguments addressed by the respective learned counsel for the parties on this matter because in the Import-Export Policy for the period April, 1982 to March, 1983 it was provided in paragraph 231(3) that REP licence and additional licence held by Export Houses/Trading Houses will cease to be valid for import of any item which could be imported under OGL during 1981-82 but is no longer so in this import-export policy. The tallow of animal origin ceased to be an OGL item with effect from Jun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal but no plea in this regard has been specifically taken in the written statement apart from mentioning that it was for the petitioner to produce evidence to establish this fact. Even the impugned order has not been based on this consideration. Still, during the course of the arguments we called upon the learned counsel for the Union of India to produce the record of the Collector of Customs to find out if the clearance made of the afore-mentioned goods was conditional one but the record was never produced in spite of the fact that the case was adjourned because of nine days spell of vacation. We have, therefore, no option but to presume that the clearance of the beef tallow by the Collector of Customs was unconditional and proceed on this basis. 8. The jurisdiction of respondent No. 3 was challenged on the ground that once the Collector had cleared the goods in exercise of its statutory powers under the Customs Act, his order would not be open to review by the authorities under the Imports (Control) Order. This objection was overruled holding that the authorities under the Imports (Control) Order had independent jurisdiction under Clause 8 to determine whether the breach of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther given the right to ask the Tribunal to refer the matter to the High Court on any question of law arising out of such order and if the Appellate Tribunal finds that there is a conflict of opinion in the decisions of various High Courts, the question can be referred straight to the Supreme Court. It is, therefore, apparent that very elaborate machinery is provided for getting the questions involved relating to the import of goods determined by the highest court of the land. On the other hand, in the Imports (Control) Order, power is given to the Central Government/Chief Controller of Imports and Exports to suspend or cancel the licence under the circumstances enumerated in sub-clause (1) of Clause 8. Prior to the suspension or cancellation of the licence a reasonable opportunity of being heard is required to be given to the person concerned under Clause 10(1). The Chief Controller/Additional Controller has been given power under Section 10, Clause E to call for and exmine the record of any proceeding in which action under sub-clause (1) or sub-clause (3) of Clause 8 has been taken. There is no further remedy provided against the order passed suspending or canceling the licence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement to the import and export policy also makes it clear that the final authority as to the clearance of the goods and assessment of duty are the Customs Authorities though in case of doubt any guidance may be sought from the Chief Controller of Imports and Exports. A combined reading of the two provisions leaves no manner of doubt that function of the Chief Controller is only advisory and he is not invested with any power by virtue of the provisions of said paragraph 245 to review or override the decision of the Collector rendered in exercise of its statutory powers under the Customs Act. 10. The matter can be looked at from another angle also. Instead of an order passed in favour of the licensee if it is passed against him under the Customs Act, the remedy available to him would be only one provided under the aforementioned Act and he cannot approach the Chief Controller of Imports and Exports for any relief against that order. Nor there is any provision authorising the Chief Controller of Imports and Exports to invoke its revisional power to vary or modify any order passed by the authorities under the Customs Act as to the violation of any provisions of the Imports and Expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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