TaxTMI 
TaxTMI 
2003 (1) TMI 331
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....ad therefore abetted in the 'illegal' import indulged in by M/s. Best Fabrics. Hence this appeal. 2. The events that had taken place are set out in the form of List of dates below to enable better appreciation of the facts - Sl. No. Date Event 1. 29-1-93 M/s. Best Fabrics makes an application for issue of an advance licence. In the Annexure to the application, the item to be imported is indicated as 'cotton fabrics of all types' and item to be exported as 'cotton men's ensembles (shirts and shorts). 2. 12-2-93 M/s. Best Fabrics requests for amending the description of the items to be imported as 'man-made fabrics of all types'. 3. 15-2-93 M/s. Best Fabrics requests for a further amendment in their....
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...., the consumption could be in the range of 2.62 metres per set of ensemble. 11. 10-3-93 The DDGFT places the recommendation dated 22-2-93 of the Textile Commissioner and requests the Joint Controller to approve the issue of the licence based on such recommendation and then place the same before the ZALC on 19-3-93 for ratification. No orders are passed on the request made by the company for the amendment of the input from 'cotton fabrics' to 'man-made fabrics'. 12. 22-3-93 M/s. Best Fabrics requests for increase in CIF value consequent to the increase in the realisation rates. The company also indicates that though the approved consumption for the men's ensembles is 2.62 metres in 114 cm width, they require 2.06 metres of ....
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....eived back for typing of the licence. 17. 20-4-93 The appellant is transferred from the Advance Licence Section to the Policy Section. 18. 29-4-93 The Textile Commissioner recommends that the licence may read instead of "cotton fabrics of 44 inches width" as "cotton fabrics of 145 cms. width". 19. 4-5-93 The successor to the appellant refers to amendment suggested by the Textile Commissioner and requests for orders as to whether the description and the quantity needs to be changed in the licence that has already been typed and is on record. 20. 5-5-93 The amendment is carried out to the licence only with reference to the dimensions with no change in the description. 21. 16-6-93 The DEEC certifica....
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....sp; The list of dates and events as presented by the appellant which are not challenged indicate that the appellant had, right from day one, been suggesting that the licencee-applicant had asked for amendment of the description of the imported goods from 'cotton fabrics' to 'man-made fabrics' and that they be directed to submit various evidences in this regard. It was the appellant herein who had suggested that if the authorities approve, the case can be placed before the Zonal Advance Licensing Committee (ZALC for short) for a decision. Thereafter it was the decision of the Deputy Director General, Foreign Trade (DDGFT for short), the supervising officer of the appellant herein that licence had to be issued based on the Textile Commissione....
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....ation of the goods. While Section 112(a) would be applicable in respect of those acts that are committed prior to the importation of the goods, the provisions of Section 112(b) would be applicable in respect of acts committed post-importation. The acts committed have to be in relation to the goods which are liable for confiscation under the provisions of Section 111. In this case, the act of the appellant, in indicating "man-made fabrics" in the licence on the application made in the DGFT's office cannot be considered to be an act to constitute that it was physically connected with the importation or preparation for import of the goods with knowledge on his part and consequently the provisions of Section 112(a) cannot be invoked against the....