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TMI Blog2006 (9) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... of vanaspati oil falling under Chapter Heading 15 of the Customs Tariff Act. The petitioner entered into an agreement with the foreign supplier on May 16, 2006 for supply of vanaspati oil. In pursuance of the agreement, advance payment was sent on May 26, 2006 through banking channel. Later, the goods were shipped on June 9, 2006, as is evident from the certificate of origin and bill of lading (Annexure P.2). The material reached CFS, Ludhiana in the third week of June, 2006. The clearance of goods has not been sought by the petitioner because, on enquiry, he came to know that he will be made liable to pay duty at the rate of 80% as against 'Nil' duty. This was for the reason that by way of impugned public notice dated June 2, 2006, the import of vanaspati oil from Sri Lanka, as per Indo-Sri Lanka Free Trade Agreement, has been exclusively permitted to National Agricultural Cooperative Marketing Federation of India Ltd. (NAFED). 4.The import of goods into and export of goods out of the country is governed and controlled by the Foreign Trade (Development and Regulation) Act, 1992 (hereinafter described as 'the 1992 Act'). The relevant provisions thereof are extracted below : "3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pts goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, from so much of that portion of the applied rate of duty of customs as is specified in the corresponding entry in column (4) of the said Table, subject to the following conditions namely : - (1) The importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, in accordance with the Customs Tariff (Determination of Origin under the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000 published with the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 19/2000-Customs (N.T.), dated the 1st March, 2000 that the goods in respect of which the benefit of this exemption is claimed are of the origin of Sri Lanka." 8.In exercise of power conferred under Section 5 of the 1992 Act, the Foreign Trade Policy 2004-2009 (for short, 'the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Imports shall be free, except in cases where they are regulated by the provisions of this Policy or any other law for the time being in force. The item-wise export and import policy shall be, as specified in ITC (HS) published and notified by Director General of Foreign Trade, as amended from time to time. 2.4 Procedure The Director General of Foreign Trade may, in any case or class of cases, specify the procedure to be followed by an exporter or importer or by any licensing or any other competent authority for the purpose of implementing the provisions of the Act, the Rules and the Orders made thereunder and this Policy. Such procedures shall be included in the Handbook (Vol. 1), Handbook (Vol. 2), Schedule of DEPB Rate and in ITC (HS) and published by means of a Public Notice. Such procedures may, in like manner, be amended from time to time. The Handbook (Vol. 1) is a supplement to the Foreign Trade Policy and contains relevant procedures and other details. The procedure of availing benefits under various schemes of the Policy are given in the Handbook (Vol.1). 2.5 Exemption from Policy/Procedure Any request for relaxation of the provisions of this Policy or of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2.5 lacs metric ton per annum and it was further approved that this import should be channelised through NAFED. Accordingly, a public notice was issued on June 2, 2006 by Director General of Foreign Trade providing that only NAFED shall make import of vanaspati oil shortening and margarine under the Indo-Sri Lanka Free Trade Agreement. 14.At this stage, it will also be appropriate to reproduce public notice dated June 2, 2006. The same reads as under : "D.G.F.T. Public Notice No. 17 (RE-2006)/2004-09 dated 2-6-2006. Vanaspati oil fats (Vanaspati oil) - Import under Indo-Sri Lanka FTA only by NAFED Subject : Procedure for import of vanaspati oil fats (vanaspati oil) under the Indo-Sri Lanka Free Trade Agreement. Attention invited to Government of India, Ministry of Finance (Department of Revenue) Notification No. 26/2000-Customs, dated 1-3-2000 (amended from time to time) related to India-Sri Lanka Free Trade Agreement. In exercise of powers conferred under paragraph 2.4 of the Foreign Trade Policy, 2004-09, as notified in the Gazette of India extraordinary Part II, Section 3 Sub Section (ii) and as amended from time to time, the Director General of Foreign Trade he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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