9911796707
TMI Blog2002 (2) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... . Bond/Bank guarantee for Rs. 37 lakhs by the aforesaid order dated 6-3-1987, the Collector of Customs has directed that the amount of Rs. 37 lakh be recovered from the petitioners as penalty in terms of the Bond/Bank guarantee furnished by the petitioners. The petitioners have challenged the validity of the said order of the Collector of Customs in this petition. FACTS 2.The facts relevant for the present petition are as follows : On 5-10-1964 the petitioner No. 1 obtained a registration certificate as a Small Scale Industry from the Directorate of Industries, Government of Punjab. On 23-4-1983 the petitioners sought an endorsement on its Registration Certificate to manufacture "Combine Harvesters". In the covering letter dated 23-4- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bond/Bank guarantee furnished by the petitioners. The petitioners sought to challenge the said order by amending the Writ Petition No. 3062 of 1983. This Court, however, directed the petitioners to file a fresh petition and hence this petition is filed by the petitioners. ARGUMENTS 4.The learned Counsel for the petitioners, contended before us that importation of the goods was in accordance with the prevailing import policy and when the licensing authorities have not questioned the validity of the importation of the goods, it was not open to the Customs Authorities to allege that the import of goods is in violation of the import policy. It was submitted that once the Registration Certificate was amended to permit manufacture of "Combin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fference in importing components or "Combine Harvesters". Item No. 1 of Appendix 10 of the Import Policy April, 1983 - March 1984 (AM 84) specifically permits importation of components by the actual user in the manufacture of an item permitted to be manufactured by him. All that the import policy requires in Para 21(a) is that at the time of clearance the actual user must furnish declaration giving particulars of industrial licence or registration. In this case, it is not disputed that the items imported are components for manufacture of "Combine Harvesters" and that the Registration Certificate produced by the petitioners cover the item "Combine Harvesters". Merely because the Certificate was provisional or that the particulars of the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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