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TMI Blog1983 (12) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment of India and on the strength of the same, the petitioner secured from time to time import licences and quota certificates enabling him to import into India various goods in accordance with the policy laid down by the Government. The petitioner was holding eleven quota certificates of the aggregate value of ₹ 8,38,45/- in the year 1977. The quota certificates were for import of items covered under Serial Nos. 293, 295 and 297 of Part IV, Section IV of Import Trade Control Policy for the year April 1976-March, 1977. The subject under these three items was 'Motor Vehicle Parts'. 2. The Import Trade Control Policy for the period commencing from April 1977 to March 1978 grouped items of motor vehicle parts under the heading ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ares or as CKD parts. (5) Import of any types of agricultural steel disc will not be permitted. (6) Parts of Hydraulic Lifts which form an integral built up mechanism of tractors will be classified as spare parts of the tractors. (7) Quota licences will not also be valid for the import of items mentioned in List I of Appendix 26. Items mentioned in List II of Appendix 26 will be allowed for import only to parts interchangeable with motor vehicle parts falling under Heading 87.04/06 (Sl. No. 293, 295 and 297/IV of old I.T.C. Schedule) which are not specified in List `D' of Appendix 4 in respect of which the policy indicated therein will apply. 3. On September 24, 1977, the petitioner made an application to the Joint C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to claim that the petitioner is entitled to the grant of licence for importing spare parts of crawler/agricultural tractors and for tractor drawn agricultural implements. The first submission of the learned counsel is that though the quota certificates obtained by the petitioners were for an item of motor vehicle parts, in accordance with the Import Policy of April 1976-March 1977, as the said subject was included in the Import Policy of April, 1977-March 1978 under the Heading "Chassis fitted with engines, bodies (including cabs) and parts and accessories of the motor vehicles falling within Heading Nos. 87.01, 87.02 or 87.03", the petitioner is entitled to the grant of licence for any item covered under this heading. As set out her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentation in Section II relating to policy for individual items has been completely revised in order to adopt the revised ITC classification based on BTN classification. Various appendices have been re-arranged. Their number has been reduced from 90 to 57. Some of the important appendices appear with different numbers in this book. For instance, the old Appendix 80 appears as Appendix 3 and the old Appendix 74 appears as Appendix 55 in this book. We would suggest that importers should study this volume carefully so that they can take full advantage of the liberalised and simplified policy. A new edition of the Import Trade Control Hand Book of Rules and Procedure has been issued separately." It is difficult to appreciate how the contents o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gricultural tractors. In my judgment, the claim of the petitioner that he is entitled to grant of licence for crawler/agricultural tractors although the quota certificate issued to him was only for motor vehicle parts cannot be accepted. Shri Desai tried to draw support by pointing out certain other entries in Import Trade Control of April 1977, but it is impossible to draw any favourable conclusion in favour of the petitioner by reading some other entries. In my judgment, the claim of the petitioner on this count has no substance. 5. The second contention urged by Shri Desai is that the Department did work out the Import Policy of April 1977-March 1978 in accordance with the interpretation which the petitioner desires to put on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rments in paragraph 6 of the return dated February 7, 1980 filed by Shri G.R. Nair, Deputy Chief Controller of Imports and Exports, Bombay. The respondents claim that the licence was granted to the petitioner due to mistake or inadvertence of the officer concerned and such a mistake or inadvertence, in respect of an individual, cannot be a reason for falsely presuming that the import policy has been liberalised or changed to allow quota licences to the established importers for items for which they hold no valid quota certificate at all. It is obvious from the contents of this return that the licence granted to the petitioner for import of parts of petrol, gas and kerosene engines was clearly contrary to the Import Policy. The mistake commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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