Permissible import of filter press spares upheld where specific spare-parts treatment prevailed over the restricted appendix entry.

Imported filter press spares were treated as permissible spares under the Import Policy because they did not appear individually in the restricted appendices in their own name. The policy provision allowing an eligible actual user to import items as permissible spares applied, even where related entries covered components, consumables, sub-assemblies or modules. The general reference in Appendix 3A was not sufficient on these facts to override that specific permissive treatment. The import was therefore held permissible, and the confiscation and penalty were set aside with consequential relief.

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Issues: Whether the imported filter press spares were admissible as permissible spares under the Import Policy despite the reference to Appendix 3A, Serial No. 587A and the restriction in paragraph 21(f).

Analysis: The imported goods were parts and spares for filter press machinery and did not appear individually in the restricted appendices in their own name. Paragraph 20(5) of the Import Policy allowed an eligible actual user to import items as permissible spares where the item did not appear individually in the appendices, even though some entries related to components, consumables, sub-assemblies or modules. The general entry in Appendix 3A was not treated as sufficient to displace the specific permissive treatment available under paragraph 20(5) on the facts of the case.

Conclusion: The import was held to be permissible as spares and the confiscation could not stand.

Final Conclusion: The appeal succeeded, and the impugned confiscation and penalty were set aside with consequential relief.

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