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Issues: Whether the imported synthetic rags were covered by the Open General Licence under the AM 1985-88 Import & Export Policy and, if not, whether confiscation, redemption fine and penalty under the Customs Act were sustainable.
Analysis: The goods were found to be synthetic rags cut into two pieces and not in the fully pre-mutilated condition declared by the importer. The Tribunal noted that the goods were similar to those considered in an earlier Tribunal decision which had already been carried in appeal by the Revenue to the Supreme Court, and the Supreme Court had declined to interfere. Following that ruling, the Tribunal held that the import was governed by the AM 1985-88 Import & Export Policy and accepted the importer's claim. Since the goods were treated as covered by the policy, the basis for confiscation and the consequential monetary liabilities did not survive.
Conclusion: The import was held to be under the AM 1985-88 Import & Export Policy and the confiscation, redemption fine and penalty were set aside.
Final Conclusion: The appeal succeeded and the impugned customs adjudication was annulled with consequential relief to the importer.
Ratio Decidendi: Where imported goods are found to fall within the governing import policy and the issue is covered by an earlier binding or effectively affirmed tribunal ruling on identical facts, confiscation and related penal consequences cannot be sustained.
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