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TMI Blog1988 (3) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... icles were put on the Open General Licence, hereinafter for brevity's sake referred to as "OGL". The list of the capital goods allowed to be imported under the said licence was mentioned in Appendix 2 of the said Import Policy. In Part 'A' of this Appendix at clause (6) thereof, there is one item called Transfer Printing Machine at serial No. 63. 2. The petitioners purported to import this item, namely transfer printing machine, but after examining the item the Collector of Customs issued a show cause notice to the petitioners on 19th of November, 1979 pointing out to the petitioners that the machine which has been imported by them purportedly being one covered by the OGL is not a transfer printing machine used for the garment Industry. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n it was mentioned by the petitioner as follows :- "Similar machine like Thermo Printing Machine has been allowed clearance without penalty by the Bombay Customs under OGL prior to this import and a Transfer Printing Machine has also been cleared by the Bombay Customs subsequent to this import under OGL without imposing any penalty. The details of these imports are available with the Bombay Customs." The Government of India, by its order dated 9th of December, 1981, refused to exercise its power in revision and confirmed the orders of the two authorities below. The petitioners have now approached this Court under Article 226 of the Constitution of India challenging the concurrent view taken by all the authorities under the Customs Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... printing, on the garments is an admitted position. It was in fact conceded before the Government of India on behalf of the petitioners that the transfer printing machine imported by them is used only for printing on fabrics and that it cannot be used for printing on garments direct". In view of this admitted position, I do not see how it can be legitimately argued that an article which can be indirectly used In the garment industry should be regarded as an article which is said to be used for the garment industry. What was contemplated by the Import Policy was that all the particular machines, which are used for the garment industry alone should be placed on the OGL list and not machines which are used elsewhere and may have some nexus ulti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used merely in garment industry is a question of fact which was not urged before the authorities below. The determination of this question of fact will require technical knowledge. Therefore, in my opinion, no foundation has been laid to enable me to go into this question, If anything, I would take the view that all these Items which are included in clause (6), Namely machinery for garment industry, could only be machinery for garment industry if they are used for that purpose. It was also suggested, by placing reliance upon item 13, that where the policy-makers thought it fit to give description of the machines for the garment industry, they are specifically so provided. Item 13 in clause (6) of Appendix 2, part 'A' reads as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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