9911796707
TMI Blog2003 (11) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... arch, 1982 an endorsement was made on the licence for import of OGL items in terms of Para 185 of AM 1981-1982 policy subject to the condition laid down therein and the licence was made non-transferable. In view of the above endorsement, the Petitioners could import OGL items for actual use only. 3.On 27th March, 1982 the Petitioners issued a letter of authority to M/s. Didwania Imports Exports Pvt. Limited ('L.A. holder' for short) authorising them inter alia to import on behalf of the Petitioners the permissible OGL items under the relevant import policy AM 1982. The said L.A. holder on the basis of the letter of authority and the licence sought to clear 159.73 MTs of PVC Resin suspension grade valued at Rs. 5,84,111/- which were alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon them to show cause as to why action should not be taken against them under the Imports Exports (Control) Act, 1947 and Imports Control Order, 1955. 5.The adjudicating authority found that the imported goods have been misutilised in violation of the provisions under Imports Exports (Control) Act, 1947 as well as Imports Control Order, 1955, and accordingly passed the impugned order dated 8th May, 1987 levying penalty of Rs. 1,00,000/- on the Petitioners under Sections 4I(1)(a), (c)(i) and (d) of the Imports Exports (Control) Act, 1947 and also debarred the Petitioners and their prop./Partners/directors etc. and their branches, if any, from obtaining any licences for the period from 31st March, 1987 to 31st March, 1988. The Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity issued by the Petitioners on 27th March, 1982 was prospective in nature and would not apply to the goods which were already imported prior to the issuance of the letter of authority. Therefore, for the offences committed by M/s. Didwania in importing the goods in violation of the Import Policy, the Petitioners cannot be held responsible. He submitted that till the licensing authorities initiated proceedings, the Petitioners were not aware of the illegal import effected by the L.A. holder. Thereafter, the Petitioners repeatedly called upon the L.A. holder to furnish particulars of import and handover the goods so that remedial action could be taken in the matter. However, there was no co-operation from the L.A. holder. In these circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o interference is called for. 9.We have heard Counsel on both sides. The endorsement made on the REP licence issued to the Petitioners clearly shows that the OGL items permissible under AM 1981-1982 Policy could be imported subject to actual user conditions and the licence was non-transferable. It is not in dispute that in the present case the L.A. holder had sought to clear the goods on the basis of the licence issued to the Petitioners. Since the importation was prior to the letter of authority, the Customs authorities had initiated proceedings for confiscation of the said goods but however, it being a technical offence, the goods were not confiscated but were allowed clearance by cautioning the L.A. holder to be careful in the future. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show that the imported goods have been used as per the licence conditions. Before the adjudicating authority, the L.A. holder stated that the goods in question were delivered to the Petitioner but without any supporting documents. Petitioners, on the other hand contended that they were kept in dark by the L.A. holder about the importation. However, the facts on record clearly show that the goods in question were cleared under the licence issued to the Petitioners and even if the misutilisation of the imported goods is by the L.A. holder, the Petitioners being the licence holder cannot escape penal liability. The fact that Petitioners have not taken any steps when the licence was to expire on 31st March, 1982 the Petitioners on 27th March, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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