1992 (9) TMI 223

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....gin, as not permissible for import under R.E.P. licences produced and ordering confiscation thereof, vide Sec. 111(d) of the Customs Act but granting option to the appellants to pay fine of Rs. 40,000/- ill lieu of confiscation. 2. The appellants imported the said consignment and claimed clearance against R.E.P. licences issued against product group G-2(l)(a) and represented the item imported as available against the entry "Seeds" in the list attached to the said licences. The clearance was objected to on the ground of the item being consumer goods, not permissible vide Sr. No. 121 of App. 2B of AM 85-88 policy which was applicable to the subject imports. Objection was also raised that the item did not relate to the export product. Show ....

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....s as had the nexus with the product group specified in the licence. It is also his plea that the import being under the licence, and is of the item specified therein, it was not open to the Customs Authorities to go beyond the licence and determine the legality of the imports, and for that he has referred to the decision of the ERB of CEGAT in Overseas Cycle Co. v. Collector - 1992 (58) E.L.T. 248. He has further pleaded that with issuance of the licence vide provisions of Imports (Control) Order, 1955, the policy provisions could not govern such imports, and the items as specified in the licence, has to be permitted. 4. Mr. R. Jain the Id. JDR, while supporting the order, has pleaded that vide para 188 of the Policy Book AM 85-88, the i....

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....as seeds also for ... purpose and the import cannot be objected to on that ground. This is in conformity with the view that this Bench (Two Member) have taken in M.B. Impex v. Collector (supra). 6. I am conscious of the judgment of the North Regional Bench of CEGAT in Junta Ayurved Bhavan (Regd.) v. Collector 1990 (48) E.L.T. 425 (Tribunal) - 1990 (27) ECR 202 (Cegat NRB) where poppy seeds are held as consumer goods, hit by entry Sr. No. 121 of App. 213 of Policy AM 85-88. There however the import was claimed under OGL App 6(1) of the Policy Book. Here however is the REP licence, specifying the item "Seeds" as available for import thereunder, and going by the provisions of App. 2B of the Policy Book the same relates to "Restricted Items"....