Import licensing and promissory estoppel: microcrystalline wax found outside Open General Licence, with penalty reduced.

Delay in filing the appeal and deficiency in court fee were condoned because the appellant had acted under a bona fide belief that the matter was correctly filed as a revision petition, and the excess fee was ordered refunded after verification. On the import issue, microcrystalline wax was held to fall within Appendix 9 Item 12 of the AM 1979-80 Import Policy, so it was outside Open General Licence and required a licence; the plea of promissory estoppel failed because there can be no estoppel against statute. The penalty was reduced as excessive in light of the appellant's status as an actual user, with refund of the excess amount.

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Issues: (i) Whether the delay in filing the appeal and the deficiency in court fee should be condoned and the excess fee refunded. (ii) Whether the imported microcrystalline wax was covered by Open General Licence in the applicable import policy and whether the penalty required reduction.

Issue (i): Whether the delay in filing the appeal and the deficiency in court fee should be condoned and the excess fee refunded.

Analysis: The appeal was initially presented as a revision petition before the Government and was later transferred to the Tribunal after its constitution. The appellant acted on the bona fide belief that the revision was correctly filed before the Government, and the defect in the appeal form and court fee was subsequently rectified.

Conclusion: The delay was condoned and refund of the excess fee paid was directed after verification.

Issue (ii): Whether the imported microcrystalline wax was covered by Open General Licence in the applicable import policy and whether the penalty required reduction.

Analysis: The imported goods were found to be microcrystalline wax falling in Appendix 9 Item 12 of the AM 1979-80 Import Policy, so the import was outside Open General Licence and required a licence. The plea of promissory estoppel was rejected because there can be no estoppel against a statute. At the same time, the penalty was found to be excessive in view of the appellant's status as an actual user, warranting reduction.

Conclusion: The import was held unauthorised under the applicable policy, promissory estoppel was held inapplicable, and the penalty was reduced with consequential refund of the excess amount.

Final Conclusion: The appeal succeeded only to the limited extent of reduction of penalty and refund of the excess amount, while the challenge to the confiscation and import prohibition failed.

Ratio Decidendi: Promissory estoppel cannot be invoked to defeat a statutory import prohibition, and where the goods fall outside the Open General Licence under the applicable policy, import without licence remains unauthorised; however, penalty may be reduced where the circumstances justify leniency.

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