2006 (2) TMI 529

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the Revenue (Appellant) seeks stay of operation of the impugned order, whereby the lower appellate authority held that the goods attempted to be imported by the respondents were not "prohibited" within the meaning of this expression used in Section 113(d) of the Customs Act and further that, on such goods, no duty wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....firmed by the Apex Court in Commissioner v. Prayag Exporters (P) Ltd. - 2003 (155) E.L.T. 4 (S.C.), wherein certain goods which were attempted to be exported were held not to be "prohibited" and accordingly Section 113(d) was held to be inapplicable. On merits, learned Commissioner (Appeals) rejected a confessional statement of a functionary of the company and decided in favour of the party. The R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was held that prohibition of importation or exportation could be subject to certain prescribed conditions to be fulfilled before or after clearance of goods and that, if such conditions were not fulfilled, it would amount to "prohibited" goods. This view was taken by following the court's earlier judgments in Sheikh Mohd. Omer v. Collector - 1983 (13) E.L.T. 1439 (S.C.) and Toolsidass Jewraj v. Ad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed export was under quantity-based advance licence. Obviously, the scheme itself works on quantities, particularly the quantity of inputs (raw materials) imported and used in export goods. Having found the issue in the instant case to be analogous to the one framed and answered by the Apex Court in Om Prakash Bhatia (supra), the ruling handed down by their lordships in the cited case must squarely....