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TMI Blog1990 (9) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... the exporter could nominate another person to receive the said import licence. The respondent-firm was so nominated by an exporter of leather and pursuant to this nomination, the respondent obtained an import licence dated June 7, 1969 for the import of certain raw material. In accordance with the provisions of Paragraph 85 of the Import Trade Control Hand Book, 1969 which was effective from April, 1969, the respondent imported stainless steel strips which landed at Madras on September 12, 1969. The import was in three consignments of the total value of Rs. 3,46,087/-. It is not necessary to refer to the intervening facts leading to the imposition of penalty of Rs. 8,48,000/- on the said three consignments. Suffice it to say that this pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dification detailed the various forms of stainless steel such as sheets, etc. which included strips and stated that the import of stainless steel in these forms was prohibited. In the next year, i.e., 1969 which is relevant for our purpose, there was a further amendment to this provision and that read as follows : "The import of stainless steel and sheets/plates/circles, of any specifications and the import of items licensable under the import policy in force subject to production of non-availability certificates from indigenous procedures, will not be permitted under this facility". 3. It is thus apparent that in this year what was prohibited was stainless steel and sheets, plates, circles of stainless steel. Strips were specifically omi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circles". If the entry contained only the words "stainless steel" it was possible to argue that stainless steel in any form-whether strips, sheets, plates, circles, ingots, rods etc. was included in it and hence prohibited. But the entry proceeded to mention the specific forms of stainless steel. It would mean that stainless steel only in its original form whatever it may be and its specific forms enumerated therein were alone banned. It may also mean that the conjunctive "and" after the words "stainless steel" had crept in the entry inadvertently. Such a reading of the entry would be legitimate taking into account its history referred to earlier. We have pointed out that in 1967 the relevant entry was "stainless steel of any specifications ..... X X X X Extracts X X X X X X X X Extracts X X X X
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