Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Import-Export Policy |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Import-Export Policy 1978-79. Export House-Grant of additional Import Licence to import goods permitted under the Import Policy or thosepermitted at the time of import-Import of canalised item, Palm acid oil-Order confiscating the goods-Validity of-Held import was unauthorisedbecause the goods imported were banned under the import policy. The respondent-company applied for the grant or Export HouseCertificate under the Import Policy 1978-79 which was denied on the ground that it had not diversified its exports. The writ petition filed bythe respondent in the Bombay High Court was allowed against which the Union or India filed a Special Leave Petition in this Court. By its orderdated April 18, 1985 (Union of India v. Rajnikant Bros.) this Court dismissed the petition and directed the Union or India to issue thenecessary Export House Certificate to the respondent. The said order stated that "save and except items which are specifically banned underthe prevalent import policy at the time or import; the respondent shall be entitled to import all other items whether canalised or otherwise inaccordance with the relevant rules."By its judgment dated 5th March, 1986 in Raj Prakash Chemicals v.Union of India, (1986) 1 S.C.R. 448 this Court clarified its order dated18th April, 1985 stating that only such items could be imported under the additional licence as were permitted under the Import Policy at thetime of import. However, those additional licence holders who had opened and established irrevocable letters of Credit before 18th October,1985 should be permitted to clear the imported goods notwithstanding the clarification of court's order dated 18th April, 1985. This judgmentwas approved by this Court in its subsequent decisions. Pursuant to this court's directions dated 18th April, 1985 the respondent was granted Additional Licence for the import of Palm acid oil-a canalised item under the Import Policy 1985-88. On 5th May 1986 it entered into a contract with a Singapore firm and imported 4000 M.T. of Palm acid oil. The Collector of Customs confiscated the goods on the ground that import was unauthorised because it was a canalised item but gave the respondent an option to get the goods released on payment of a fine or Rs. 58,00,000.The respondent preferred an appeal before the Customs Excise and Gold (Control) Appellate Tribunal which. allowed the appeal and setaside the Collector's order on the grounds that : (i) the Additional Licence Holders were permitted to import canalised items; (ii) theimport by respondent was bona fide; and (iii) the respondent's case was covered by a judgment of this court in B. Vijay Kumar v. Collector ofCustoms, Civil Appeal Nos. 4445 & 4446 of 1988 decided on December 16, 1988. Against the judgment of the Tribunal, Union of India filed anappeal before this Court. |
Judge | Hon'ble Mr. Justice Kuldip Singh |
Neutral Citation | 1992 INSC 2 |
Petitioner | Collector Of Customs, Calcutta |
Respondent | M. Shasidkant And Co. |
SCR | [1992] 1 S.C.R. 7 |
Judgement Date | 1992-01-08 |
Case Number | 5148 |
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