9911796707
TMI Blog1984 (12) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... as much as in my opinion, no question of law does arise within the aforesaid order of the Tribunal, I decline to draw statement of the case and proceed to state the reasons therefor. 3. Briefly the facts of the case are, that the appellant imported under Bill of Entry DI/451, dated 20th May, 1982, one complete gear Profile/Helix Testing Machine, with all standard accessories, under Open General Licence 2/81, Appendix 2, Sl. No. 2(a) of I.T.C. Policy 1981-82 read with Appendix 10. A few of the accessories, valued at ₹ 3,46,427/-, were held to be extra accessories limited to 5% of the main equipment, namely ₹ 1,07,158/- on the total value of ₹ 21,43,16 hence there was excess import. After adjudication, the learned Collect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Import Control or Customs Act, no penalty or fine is at all warranted. The said miscellaneous application was rejected by the Tribunal vide Order No. 262/Cal/84-2003, dated 14th August, 1984 with the observation that there is no mistake apparent from record and there are no provisions under the Act to file a Review Application to the Tribunal. Now, the applicant has come for reference to the High Court being aggrieved from Order No. 262/Cal/84-2003, dated 14th August, 1984. In the reference application, the applicant has proposed the following questions of law: 1. Whether the observation of the Tribunal at the outset, that the application in respect of which the impugned order was passed, was not an application for rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complete equipment of itself, it is still very much covered under OGI vide Appendix 2, item 2, sub-item 4 (page 55) of ITC Policy 1981-82. Is the action on the part of the Appellate Authorities in not considering this point as well as a leaflet produced in support of this, sustainable in law ? 5. Is the Appellant not justified in seeking relief from the Appellate Authority by pointing out the mistakes apparent and wrong interpretation of the Import Trade Policy Regulations and Customs Act and is the Reviewing Authority not competent to examine in detail the various contentions of the parties, facts of the case, the true object and significance of the statutory provisions and then pass a speaking order as to whether on the facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which he is served with notice of an order under Section 129B (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), by application in such form as may be specified by rules made in this behalf, accompanied, where the application is made by the other party, by a fee of two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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