2001 (11) TMI 343

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....ocate, submitted that the appellants are engaged in the process of fabrication of plant and machinery; that they received an order for supply of process platforms from M/s. United Rice Land Ltd., a unit which was granted a license under export promotion capital goods scheme by the Director General of Foreign Trade; that as per Import Export Policy, 1997-2002, a person holding a EPCG License may source capital goods from a domestic manufacturer who could apply for issuance of advance license; that the appellants applied for issuance of advance license for import of structural steels under letter dated 18-4-2001 which was granted to them on 11-5-2001 together with Duty Exemption Entitlement Certificate; that the structural steel in question w....

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....xporter being registered with BIS was mentioned. The ld. Advocate, therefore, contended that they were not aware of the conditions imposed by the Notification No. 44 (RE-2000) and they also did not come to know about the same either through the advance license issued to them by the DGFT or by referring to ITC(HS) Classification; that thus if any lapse has taken place, it has taken on account of bona fide mistake and in any case such a lapse is only a technical lapse on account of which goods imported from an ISO 9002 Company should not be confiscated; that more so when no question about the quality of the steel imported as such has been raised. The ld. Counsel also mentioned that this condition of registration has been diluted in respect of....

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....he mandatory Indian Quality Standards and for complying with the requirement of manufactures exporter of these products to India shall be required to register themselves with the Bureau of Indian Standard (BIS); that it is not a case of the appellant that M/s. Corus U.K. Ltd. who supplied them the steel in question was registered with BIS; that the condition imposed by the Notification is mandatory condition, and not a technical requirement, which is to be complied with before the import could be legally made; that as the condition imposed under the Notification has not been complied with the provisions of Section 111(d) become invokable as the goods were imported contrary to a prohibitions imposed under the Foreign Trade (Development and R....