TaxTMI 
TaxTMI 
1996 (3) TMI 312
X X X X Extracts X X X X
X X X X Extracts X X X X
.... are being disposed of by this common order. 2. Both the appeals, though are against different Respondents and are in relation to different orders-in-appeal, because both involve in consideration of the same issue, both the appeals are, on request of the parties, taken up for hearing together and are being disposed of by this common order. For the purpose of due identification, Appeal No. C/123/96 is against Order-in Appeal No. 814/95-BCH dated 12-12-1995, whereas Appeal No. C/124/96A-Bom is directed against Order-in-Appeal No. 917/95-BCH, dated 13-12-1995 and both the said orders are passed by the Commissioner of Customs (Appeals), Bombay. 3. Respondents M/s. Carpet House (Appeal C/123/96), imported "supranol Green BW" Dyes....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oth the orders and directed for clearance. 5. Mr. K.M. Mondal, the ld SDR, has submitted that on the date of issuances of licences, the Dyes did figure in Sensitive List I at Entry No. 6 and hence, the licence was/ required to have quantity restriction, irrespective of whether licence was quantity based or value based and the licences issued without quantity restriction were not in conformity with the Policy provision, notwithstanding the fact that Dyes at that time did not figure in Sensitive List-III. He has then pleaded that here, the issue is not one of objecting to causing of import under the licence, but is the one of allowing clearance duty free, vide Notification No. 203/92 and hence, it is within the powers of the Customs a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and, has to permit import under the licence till the same is proved to have been validly issued. 9. The Ld. SDR has however submitted that it is not the validity of the licence that is challenged, but what is challenged is the entitlement of the importers to claim duty free import under Notification No. 203/92 which is being denied in view of the licence being not in conformity with the policy provision. 10. Going by the text of the said Notification for granting the benefit under the said Notification, the Customs authority has merely to satisfy as to whether the requirements laid down for availment of benefit thereunder have been duly complied with, and the conditions laid down thereunder are, (i) material imported are cov....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty of the requirement thereunder, obviously does not arise, and for this due clarification is given by DGFT. The licence is governed by the policy provisions as they existed on the date of issuing of the same. The objection raised in that regards has therefore been rightly rejected by the authority below. 14. Further the letter from Jt. DGFT Varanasi, dated 4-8-1995, have amongst others, clarified that, "the Standard input output norms so filed by DGFT also restricts the value as an inviting mind factor for such inputs and not quantity", by earlier observing that Dye is a consumable and not a raw material for carpet industries and as such quantity cannot be given on import of such item. This letter, besides clarifying as to why quan....