1988 (5) TMI 174

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....r the Respondents. [Order per : P.C. Jain, Member (T)].  - Brief facts of the case are that the appellant imported 17 cases of alloy valve steel valued Rs. 3,22,750.00 in the form of rough ground hot rolled bars conforming to I.S.I. specification No. 48:7494:1981 for alloy steel bars. They produced licences which were valid for Appendix 7 items as per AM-1980-81 Policy. The licences wer....

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....ion. His findings are as follows :- "The bars in question are in ground condition and have bright appearance, hence are bright bars. Importer's contention that the bright bars are not required for the end product is not tenable. The bar portion of the engine valves has to be bright and having smooth finishing. If the bar already has smooth and bright surface it is certain helpful. In view of th....

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....lso have been released accordingly, even if there was a change of opinion a warning at best ought to have been given to the appellant against future imports without confiscating the instant goods. For this proposition learned advocate relies on 1987 (12) ECR 1150 = 1987 (31) ELT 400 - Decor India v. CC New. Delhi. 1987 (13) ECR 116 -Puri Marine Products. 4. He has urged that the matter is one r....

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.... licences which are as per list attached. The licence produced by way of precedents do not indicate that those were meant for Appendix 7 items of the said Policy. In these circumstances, no reliance can be placed on the past clearances and as such no established practice can be considered in the instant case. 6. We have carefully considered the pleas advanced on both sides. We agree with the le....