9911796707
TMI Blog1991 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ers in respect of certain imports made by them. 2. The petitioners manufacture steel scaffolding tubes and use for that purpose secondary steel sheets, coils, strips, coated and uncoated. On 10th November 1988 a concern in Japan, Titanco Anslat, placed upon the petitioners a purchase order for 5,000 MTs. of newly rolled galvanised welded steel scaffolding tubes of the FOB value of Rs. 4,25,00,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to the goods to be imported as "Secondary sheets/coils/strips, coated/uncoated". 3. The petitioners manufactured the resultant product and exported a part of the same. Necessary entries in the DEEC book were made and the petitioners became entitled to import 1,196.53 MTs. of the steel raw material without payment of duty. 4. The petitioners filed 9 bills of entry between the period 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated, "This bill of entry cannot be cleared as the issue of coated tubes to be manufactured out of coated tubes to be manufactured out of coated sheets is not settled yet..." On 22nd March, 1990 a third query memo was issued in respect of a bill of entry filed on 12th March 1990 which stated thus : "The issue of coated tubes to be manufactured from coated sheets is still not settled. Therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey may certainly ascertain whether the goods that are imported conform to the terms of the import licence. We do not have the technical expertise to ascertain whether the second grade steel sheets that are imported are secondary sheets permitted by the import licence. The subsequent two query memos appear to be a follow-up on the first. The appropriate place for the petitioners to seek relief is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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