9911796707
TMI Blog1991 (4) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... turer Exporter. For the purposes of the leather goods in the writ petitioner's factory, the petitioner has from time to time to import stamping foil from West Germany. Upon coming to learn that M/s. Winsome Steel Trade of 6A, Clive Row, Calcutta has imported a consignment of one pallet stamping foil from Leohard Cruz Gmbh Co., West Germany per vessel s.s. Bengal Progress in or about January, 1989 against transferable additional licence being No. P/3179939/C dated 9-2-1988 and P/W/73170180/C dated 4-2-1980, the writ petitioner purchased the said one pallet of stamping foil on High Sea Sale Agreement between the writ petitioner and the M/s. Winsome Steel Trade together with the said licence and the said vessel carrying on the said goods the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. According to the writ petitioner, he made several representations to the concerned Customs authorities for due clearance of the said goods that without any effect. Previously, on 9th of May, 1989, the writ petitioner was constrained to make an application under Section 226 of the Constitution of India in this Hon'ble Court against the refusal to clear by the concerned Customs authorities a similar consignment of stamp ing foil imported by the writ petitioner on earlier occasion, and on 10th of May, 1989, the Hon'ble Mr. Justice Manoj Kumar Mukherjee passed an interim order on the said application to the effect that pending disposal of the application there would be an in terim order to the extent that the Customs authority shall not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit application. Challenging such show cause notice and also the refusal to release the imported stamping foils by the Customs authorities the writ petitioner has filed the present writ application inter alia on the grounds that since the stamping foils falls within the exemption notification being No. 224/85-Cus., dated 9th of July, 1985. The respondents cannot claim for production of manufacturer's catalogue/literature and explanation regarding valuation in terms 1"/200' on surface area basis. The Customs authorities, however, have opposed the writ application by filing their affidavit-in-opposition inter alia on the ground that production of manufacturer's catalogue/literature is being insisted by the Customs authorities because of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the leather industry of the importers and because the clearance is allowed under open general licence subject to actual user/industrial condition, before allowing the clearing of stamping foils under the aforesaid Notification, the importers, as indicated in the aforesaid guidelines is required to submit the manufacturer's catalogue and/or literature to establish their claim that the imported stamping foils are meant for use in leather industry. Moreover, as the importers are claiming benefit of concessional rate of duty, the onus is on them to establish that the imported stamping foils is specifically meant for use in leather industry as per the manufacturer's catalogue the importer is also required to execute an end-use bond backed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e certificate of the consumption of the imported stamping foils in the leather industry to be verified by the Central Excise Authority and/or any other authority concerned/and the Customs authorities at the time of release of the imported stamping foils will not insist on the conditions for production of the manufacturer's catalogue/literature regarding the use of the imported stamping foils in leather industry and the explanation regarding valuation in terms of 1/"200' (on surface area basis) [Shawkat Kamal v. Collector of Customs, 1989 (44) E.L.T. 409 (Cal.)]. 3. Since it is held by this Hon'ble Court in the decision as referred to above that at the time of release of the imported stamping foils the Customs authorities will not insist o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for production of the manufacturer's catalogue/literature regarding the use of the imported stamping foils in leather industry but the writ petitioner will have to produce the end-use bonds and other necessary bonds as to the actual consumption of such stamping foils in the leather industry, to the satisfaction of the Customs authorities and he will also produce certificate of the consumption of the imported stamping foils in the leather industry to be verified by the Central Excise Authority and/or any other authority concerned. 5. The writ application is accordingly disposed of as above without any order as to costs. Hearing fee is assessed at 60 Gms. 6. All parties to act on a signed copy of the operative part of this judgment and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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