1988 (9) TMI 231

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....e Respondent. [Order per : K. Parakash Anand, Member (T)].  - The facts of this case which are not disputed are that the appellants imported 163 unpacked Seamless Steel Tubes valued at Rs. 2,13,263/- and presented an Import Licence for items shown in Appendix 5 of April-March 1982 Policy Book, as being required for their end product. 2. The department's case is that the goods are hit....

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....was amended to read "Seamless Carbon Steel Tubes and Pipes 5 mm. to 9 mm. in sizes 60 mm. to 219 mm. outside diameter, other than those covered by Appendix 5". 5. As soon as the Public Notice was issued, the appellants approached the Joint Chief Controller of Imports and Exports, Bombay for clarification as regards the amendments made by the said Public Notice. The Joint Chief Controller issued....

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....m Corporation v. Collector of Customs, Bombay. 4. 1988 (33) E.L.T. 199 (Tri.) - Jain Exports (P) Limited v. Collector of Customs and Central Excise, Ahmedabad. 7. Shri Prabhu, JDR, responds briefly and reiterates the view taken in the orders of the Additional Collector. 8. We find that the learned Additional Collector has held that the goods imported are not covered by a valid licence, in....

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.... by the appellants were outside the purview of S.No. 662(c) of Appendix 3 of AM-83 Policy Book. It is difficult to understand how the appellants can be penalised for proceeding with the import in accordance with this clarification. It is noteworthy that in this case, appellants were cautious enough to obtain a clarification from the I.T.C. authorities before making the import. There can, therefore....