1983 (2) TMI 297

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..... ORDER [Order per : Shri K.S. Dilipsinhji]. - This is an appeal transferred to the Tribunal under Section 131-B of the Customs Act. The appellants have argued that their imports of DL-Methionine were fully covered under OGL C.V. dated 15-12-1976 as all the conditions therein had been fulfilled. The Deputy Collector and thereafter the Appellate Collector had wrongly held that only the manufa....

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....2)/76 dated 17/19th May, 1977 had been filed with the appeal. However, the recommendations had not reached the Customs authorities and possibly for this reason they did not take note of the same. In support of this contention Shri Ravindran has filed a photo-copy of the letter S/49-315/77-L from the Asstt. Collector of Customs, Bombay. In addition he had also filed a photo-copy of the Board's orde....

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....ubmits that there is no scope in showing any leniency on the analogy of the Board's order. 2.  We have considered the submissions. We find that the OGL does not stipulate that the import of drugs has to be by an actual user who is himself a manufacturer of drugs. The OGL has to be interpreted as per its wordings and it is not open for the Customs authorities to read more in it than the mer....