TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Customs Tribunal Upheld; Import of Pen Parts Deemed Legal under Import Policy</h1> The High Court upheld the decision of the Customs, Excise, and Gold (Control) Appellate Tribunal, ruling in favor of the respondent in a case concerning ... Import trade control Issues:1. Whether goods imported by the respondent required a specific licenseRs.Analysis:The judgment involves the interpretation of whether the goods imported by the respondent required a specific license based on the applicability of certain Supreme Court rulings. The facts of the case were not in dispute. The respondent had a R.E.P. license allowing the import of parts, including plastic extruded ball-point pen barrels, knobs, caps, and refills. The Customs Department later alleged that the imported items were consumer goods in a knocked down condition, necessitating a specific license under the Import Policy. The initial adjudication favored the Revenue, but the Customs, Excise and Gold (Control) Appellate Tribunal ruled in favor of the respondent, citing previous Supreme Court judgments. The Tribunal highlighted that the importation of parts of a ball-point pen was permissible under specific entries in the Import Policy and was not violative of the policy. The Tribunal differentiated the case from a previous Supreme Court decision involving circumvention of import regulations through fraudulent means.The Supreme Court rulings discussed in the judgment are crucial in determining the legality of the importation. In the case of Union of India v. Tarachand Gupta & Bros., the Court rejected the argument that importing parts indirectly, which could form a prohibited item when assembled, was impermissible. The Court emphasized that the relevant entries in the Import Policy did not impose additional conditions on the importation of parts that could potentially constitute consumer goods in a knocked down condition. The judgment highlighted the distinction between permissible importation of parts and unlawful circumvention of import regulations. Conversely, in the case of Sharp Business Machines Pvt. Ltd., the Court addressed a situation where importers dismantled fully finished goods to market them as components, circumventing the phased manufacturing program under the Import Policy. The Court deemed this practice as fraudulent and a violation of the Import Policy, as it aimed to evade import restrictions on fully finished goods.Ultimately, the High Court agreed with the Tribunal's interpretation that the case fell under the principles established in Union of India v. Tarachand Gupta & Bros. The Court determined that the importation of the pen parts by the respondent did not contravene the Import Policy, as the items were permissible under specific entries. By analyzing the effect of the Supreme Court decisions and considering the facts of the case, the Court concluded that a specific license was not required for the goods imported by the respondent.
TaxTMI 
TaxTMI 
