9911796707
TMI Blog1993 (7) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of Entry on October 7, 1982. The Customs Authorities served show cause notice dated December 15, 1982 on the petitioners to explain why the consignment should not be confiscated under Section 111(d) of the Customs Act. The Department claimed that the goods imported did not appear to be required for the end-product mentioned in the licence. The petitioners filed reply to the show cause notice and the Additional Collector of Customs, Bombay, by order dated May 12, 1983 confiscated the consignment under Section 111(d) of the Customs Act read with Section 3 of Exports and Imports (Control) Act, 1962. The Additional Collector gave an option to the petitioners to pay fine of Rs. 1,80,000/- for redemption of goods. The Additional Collector held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of end-product but observed that the Customs are entitled to enquire whether the importer is an actual user and whether the imported goods are required for the manufacture of end-products. The order of confiscation passed by the two Authorities below are under challenge. 3. Mr. Kantawala, the learned counsel appearing on behalf of the petitioners, has submitted that the order of confiscation passed by two authorities below in exercise of powers under Section 111(d) of the Customs Act are unsustainable. The learned counsel submitted that automatic licence was granted under para 25 of Chapter VI of the Import Policy and para 25 inter alia provides that an automatic licence is intended to provide the actual user (industrial) with his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorities to insist that even though the end-products are those which are set out in Appendix 5 or 8 of the policy, still the goods will be confiscated on the ground that the importer who is an actual user will not manufacture the end-products which are set out in DGTD certificate, in our judgment, it is not open for the Customs Authorities to read something more in the licence on the assumption that the items set out in DGTD certificate are a condition of the import licence. The import licence clearly recites that the actual user can import items set out in Appendix 5 and 8 for manufacture of end-products. It is not in dispute that the petitioners desired to use imported items for manufacture of end-products set out in the appendix. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
