2006 (5) TMI 301

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..... Sanchej, JDR, for the Respondent. [Order]. - The issue involved in this case is regarding the confiscation of the goods under Section 111(d) of the Customs Act, 1962 and imposition of the penalty under Section 112(a) of the Customs Act. 2. The relevant facts that arise for consideration are that the appellant imported a consignment of Freon 22 (Ship stores) from Dubai, UAE and file....

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....s ship stores and such supplies are exempted from operation of the Rules governing the procurement of license. It was also further submitted that the goods were supplied to outgoing vessel as required in the clause 3(2)(b) of the Foreign trade (Exemption From application of Rules in certain Cases) Order 1993. It was also his submission that since the word 'outgoing' is not defined in the EXIM poli....

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....e imported only under a specific license. ITC (HS) classification Import Licensing Note 1 to the chapter heading as regards to this item reads as under : "(1) Import is permitted by actual users against a licence from a country which is a party to the "Montreal Protocol on Substances that Deplete the Ozone Layer". Liust of countries which are parties to the Montral Protocol will be notified by ....

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....en if he had valid license issued by the authorities. Since the import of the such goods are governed by the EXIM policy first and then by the rules, the importation of the goods other than by an actual user, would violate the basic condition of the EXIM policy. When the goods are to be imported under a valid license with the condition of actual user, it has to be imported following the provisions....