TaxTMI 
TaxTMI 
1993 (1) TMI 167
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.... The facts of the case are that the appellants filed one Home Consumption Bill of Entry Sl. No. 1184 dated 15-5-1990 said to contain 12700 Kgs. (73 drums) Tungsten Alloy Waste Scraps for remelting declaring the value as US $ 658.00 per M/T and sought clearance of the goods against two REP Licences under the flexibility provisions of paras-175 & 177 of Import Policy AM '88-90 against which items covered under Appendices 3 & 5A are admissible within the value restriction. 2. The appellants had approached the Honourable High Court of Calcutta and as per the orders passed by the Hon'ble High Court the goods were released against 100% Bank Guarantee of the CIF value and after the drawal of representative sample the Department was given libert....
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....alid licence for the same. 4. The point that arises for our determination is whether the goods imported in this case fall under Appx. 2, Part-B or under Appx. 3 or Appx. 5 as claimed by the appellants. The description given in Appx. 2, Part-B, Serial No. 174 is as follows :- "All defective/scrap material as well as cuttings other than those appearing individually in Appendices 3, 5 Part A and 6." It is, thus, seen that all the defective/scrap materials and cuttings which do not individually appear in Appendices-3, 5A and 6 are within the purview of Appx. 2B. Therefore, the question to be decided is whether the goods imported by the appellants fall within the purview of Appendices 3, 5 Part-A & 6. In order to come to a conclusion th....
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....ed under Appendix-3 or 5 and the goods are, therefore, covered under Serial No. 174 of Appx. 2, Part-B of Policy, 1990-93. 5. But the learned Advocate, Shri Sunil Chatterjee stated that the Adjudicating Authority failed to consider the report submitted by the Department which does not disclose the weight of the constituent of the alloy imported by the appellants but only discloses the chemical composition which cannot be by weight. It was also contended by the learned Counsel that the Entry in Appx. 2B, Serial No. 174 of AM '90-93 is a generic entry. But it is seen that all the defective/scrap materials as well as cuttings which do not appear individually in Appendices 3, 5A and 6 are covered by Appendix-2 Part-B, Serial No. 174. Therefo....
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.... held as follows : "Para-7 : This Court proceeded on the basis that it is primarily for the Import Control Authorities to determine the head or entry under which any particular commodity fell, but that if in doing so, these authorities adopted a construction which no reasonable person could adopt, i.e., if the construction was perverse, then it was a case in which the Court was competent to interfere. In other words, if there are two constructions which an entry could reasonably bear and one of them which was in favour of revenue was adopted, the Court has no jurisdiction to interfere merely because the other interpretation favourable to the subject appeals to the Court as the better one to adopt." 7. In that view of the matter, it ca....