9911796707
TMI Blog1980 (4) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to obtain licence. The relevant policies applicable to this issue of such licence for the present petition are for the periods April 1971 to March 1972 and April 1972 to March 1973. The policy for each year is in two parts viz. Vol. I and Vol. II. For the year April 1971 to March 1972 in Vol. 1 Section 2 the detailed policy in respect of actual users is given therein at page 41 in Item 46(b) the description of the item with which we are concerned and the policy in respect thereof are mentioned. This reads as follows : "46 (b) Nickel base alloys and nickel chrome alloys including manufactures and scraps thereof. A.U. on restricted basis. This provision will also include import of monel metal rods/wires/strips." Similarly the poli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of textile machinery is same as for "others" in Item 129.1. 4. The petitioner was granted under the policy applicable for the year 1971-72 licence dated 12th January 1972, in which the description of the goods was originally given as follows : "Components for BAZ Auto Looms in different width per list attached." This licence was amended on 5th February 1972 whereby another list was attached. This list included various components as well as nickel magnesium only. In Item No. 3 the description of the goods in the licence was amended by adding the words, "and also additional list attached." Accordingly the description of goods as amended reads as follows : "COMPONENTS FOR BAZ TYPE AUTO LOOMS IN DIFFERENT WIDTH AS PER LIST ATTACHED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d licence covered nickel magnesium alloy and secondly that even if there was some doubt as to the true interpretation, tie doubt should be resolved in favour of the petitioner if two meanings were possible and accordingly the licence should be held as covering nickel magnesium alloy. According to the petitioner the respondents by not having correctly interpreted and having mis construed the licence, have acted beyond jurisdiction. 8. Mr. Talyarkhan on the other hand contends that the licence has been correctly construed and interpreted by the respondents. In any event, if two views are possible and if it cannot be said that view adopted by respondents use was unreasonable or perverse, the Court should not interfere with the construction an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It would appear that since raw material as well as components were permissible items, the licensing authorities were not very particular or careful about differentiating between components and raw materials and described all of them as components in the first licence. In my view the second licence which describes the goods not as components only but as components as per the first licence, must necessarily give same meaning to the word components as in the first licence and must necessarily include nickel magnesium alloy. This is the only possible view on proper interpretation of the second licence read with the first licence. 11. In view that I have taken, it would have been unnecessary for me to decide the other contentions advanced by M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported decision which was cited before it, but has not overRuled it. In this case the question was whether the goods fell within one or the other item of I.T.C. Schedule. The question was not of interpretation of the licence. The unreported judgment was sought to be relied on to support the argument that in deciding this question also the principle to be adopted should be that in case of doubt construction should be in favour of the importer. The Supreme Court negatived that contention by holding that when two views are possible as to whether imported goods are covered by one item or the other of I.T.C. Schedule and if it cannot be said that the view taken by the Customs authorities is unreasonable or perverse, the Court should not interf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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