Import policy for pen parts: permitted components cannot be treated as prohibited consumer goods absent express ban or evasion.

Where the import policy expressly permitted import of the individual parts of ball-point pens, Customs could not infer an additional restriction merely because those parts could be assembled into complete consumer goods. The later Sharp Business Machines decision was distinguished because it concerned fully finished goods dismantled to evade a prohibition, amounting to a colourable device, whereas the present import involved permissible parts. On that basis, the article states that no specific import licence was required for the imported parts and that an express prohibition or proven circumvention would be necessary to deny importability.

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Issues: Whether imported parts of ball-point pens, though capable of assembly into complete consumer goods, required a specific import licence under the Import Policy.

Analysis: The permitted import entries covered the importation of the individual parts, including plastic components and ball-point refills. The mere fact that the parts, when assembled, could constitute a complete ball-point pen did not authorise the Customs authorities to read into the policy a further restriction that such separately permitted parts could not be imported because they might amount to consumer goods in knocked down condition. The later decision in Sharp Business Machines Pvt. Ltd. was distinguished as it involved import of fully finished goods dismantled to defeat a prohibition and was treated as a device and fraud on the policy, unlike the present import of permissible parts.

Conclusion: The import did not require a specific licence, and the question was answered in favour of the assessee.

Ratio Decidendi: Where the import policy permits import of specific parts, Customs cannot infer an additional prohibition merely because the parts can be assembled into a complete article, unless the policy expressly prohibits such import or the facts show a colourable device to circumvent a ban.

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