2005 (5) TMI 453

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.....The appellants are engaged in the manufacture of refrigerators in India. For the manufacture of refrigerators, the appellants import among other things Hydro Chloro Fluro Carbon (HCFC), which is a refrigerant used in the refrigerator. The appellants had applied for and obtained an import licence dated 25-8-2000 for import of HCFC. The licence permitted to import HCFC up to 200 MTs. The value up to which HCFC permitted to be imported was up to Rs. 1,98,00,000/- (CIF value). The licence described HCFC by its brand name Forance. Later on, the description of the goods was amended as Forane. Forane is the brand name of HCFC manufactured by Pacific Chemical Industries Pty. Ltd. This is evident from page 321 of book titled Gardner's Chemical Syno....

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....hort HCFC) under Section 111(d) of the Customs Act, 1962 on the ground that the goods were imported by the appellants without a valid import licence. 7.The appellants filed a detailed reply contending that the proposal for confiscation of the goods is not sustainable in law in view of the licence produced by them. But the Commissioner of Customs (Import) passed the impugned order confiscating the goods with an option to redeem the same on payment of fine of Rs. 11,90,000/- and also imposing penalty of Rs. 2,00,000/- on the appellants. Hence this appeal. 8. It is found from the records that the licence dated 25-8-2000 has been revalided up to 24-2-2002. Therefore, the shipment of HCFC up to 24-2-2002 can be imported against the said li....

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....s revalidated by the Licensing authority up to a certain date or for a given period, the revalidation will take effect from the date of original expiry of the licence, irrespective of the date on which the endorsement for the revalidation is actually made, unless licensing authority makes the revalidation effective from a later date by a specific endorsement on the C.C.P. Thus, when the licence is revalidated and on endorsement to this effect is given after its original expiry, the licence will have a continued validity from the date of its original expiry and shipments made during the period intervening between the date of expiry and the date on which the endorsement for revalidation is made will be treated as imports within the validity p....