Port restriction on importation of woollen and synthetic rags rejected; Calcutta Port import held permissible, registration issue left open.

Importation of woollen and synthetic rags through Calcutta Port was found not liable to confiscation on the alleged port restriction because the restriction issue had already been decided against the revenue by the Calcutta High Court decision relied on before the Tribunal, and the import was therefore treated as permissible. The separate question whether registration with the Textile Commissioner was required was not determined, as the relevant policy provision and factual basis were absent from the impugned order and the matter was left for fresh adjudication by the lower authority.

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Issues: Whether woollen/synthetic rags imported through Calcutta Port were liable to confiscation on the ground of port restriction.

Analysis: The restriction relied upon by the department was already covered against the revenue by the Calcutta High Court decision cited before the Tribunal. On that basis, the importation issue stood concluded in the appellants' favour. The separate plea relating to registration with the Textile Commissioner was not decided, as the relevant policy provision and factual foundation were not available in the impugned order and were left for reconsideration by the lower authority in the course of fresh adjudication.

Conclusion: The importation through Calcutta Port was held to be permissible and the issue was decided in favour of the appellants. The registration question was left open for readjudication.

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