9911796707
TMI Blog1993 (1) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ated under Section 111 of the Customs Act. The three reasons set out in the show cause notice were : (a) The item imported is almonds which is commercially known as dry fruit and not as seeds. (b) Almonds are 'consumer's goods of agricultural origin' covered by entry 121 and required a specific licence for clearance. and (c) As per the provisions of Paragraph 8 of Appendix 17 of Import Export Policy, only such goods are permitted for import against REP licences as actually used in the manufacture of export products and almonds in shell do not find use in the production of fresh fruits, vegetables and flowers. The appellants filed reply on July 7, 1988 and claimed that REP licences are specific and allow import of seeds without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Collector and in addition, referred to the provisions of Chapter 8 and Chapter 12 of the first Schedule to the Customs Tariff Act, 1975. The decision of the learned single Judge is under challenge. 3. Mr. Vahanvati, learned Counsel appearing on behalf of the appellants submitted that both the Additional Collector and the learned Single Judge were in error in holding that the goods imported do not fall within the expression "seeds". The learned Counsel urged that the learned Single Judge was in error in referring to the provisions of the Customs Tariff Act to determine whether the goods imported are covered by REP licences. There is considerable merit in the submission of learned Counsel that to determine as to whether the goods impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f products exported. The perusal of these conditions leave no manner of doubt that the object or the intention of the policy makers was to permit import of such articles which had nexus with the articles which were exported by the licence holder. The statement of import replenishment under relevant entry is required to be set out : Sr. No. Export Product Import replenishment percentage Materials permitted for import Remarks 1 2 3 4 5 G-2 (i)(a) Fresh Fruits, vegetables and flowers 10% (a) Packing material namely EDPE, HDPE, Polypropylene, plastic pots, GRP roof lite sheets, kraft liner and flutting media, Grape guard paper, kraft paper. Tissue pape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alls under generic terms "seeds" then, the imported goods are in accordance with the licences cannot be accepted. We will assume for the purpose of this case that seeds of almonds will fall under the generic term "seeds" but that would not entitle the appellants to claim benefit of the licences which have been issued for the purpose of import of items covered under G-2. The expression "seeds" used in item G-2 is obviously not a generic term but circumscribed by limitations contained in the clause itself. The expression "seeds" have a nexus to fresh fruits, vegetables and flowers and such seeds are permitted to be imported provided they are to be used for the purpose of germination or plantation. It is not the claim of the appellants that se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be faulted. In the present case, the expression "seeds" though is a generic term, the plain reading of item G-2 under appendix 17 establishes that the expression is used for restricting its meaning. The object and intention of the policy makers being extremely clear, it is not possible to accede to the submission that seeds of whatever nature can be imported under REP licence. Under these circumstances, in our judgment, the conclusion recorded by the Additional Collector and the learned Single Judge are not required to be disturbed. 6. Mr. Vahanvati then submitted that the redemption fine levied by the Additional Collector as well as the penalty imposed is extremely heavy and is required to be suitably modified. We have heard Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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