1983 (2) TMI 299

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....he Respondent. ORDER This is an appeal under Section 129-A of the Customs Act filed by M/s. Kashyap Zip Industries Pvt. Ltd. against the order No. S/10-55/82/-'E' dated 21-8-82 of the Addl. Collector of Customs, Bombay. The appellants have argued that their import of 738 cartons of Polyester Filament Yarn was wrongly penalised by the Addl. Collector by denying them the benefit of import with....

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.... for converting the yarn into tapes and threads. This was quite in keeping with the definition of the actual user as contained in para 5(1) of the Policy Book A.M. 1982. The learned Advocate read this definition of actual user and pointed out that as per this definition it was open to the importer to send out the raw materials for processing on job work basis. The learned Advocate farther, subm....

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.... be done outside the actual user's own premises. It was, therefore, incorrect on the part of the Addl. Collector to deny the appellants benefit of the OGL and he requested that the Addl. Collector's orders be set aside and the amount of fine be refunded to them. The departmental representative has opposed the submissions on the ground that the yarn in question could not be treated as an immediate ....