2018 (5) TMI 689

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....y all applicable dues, the consignments are not allowed to be cleared nor are respondent nos. 1 to 3 issuing the detention certificate. 2. The writ petition proceeds on the footing that the petitioner, in the course of their business for using lining material in hand bags, brief cases, jewellery boxes, placed an order with a foreign supplier, namely, M/s. Dong Jin Textile Company, Seoul, Korea for total import of 15000 meters of lining material. This material was supplied under the cover of three invoices dated 24th May, 1988. It was certified on the invoices, according to the petitioner, that the goods are of South Korean Origin. The goods arrived at Bombay Port in July, 1988. Three bills of entry, all dated 20th July, 1988, were filed ....

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....it 'E' is a copy of the said Public Notice dated 29.12.1986. The Petitioners state that against REP Licences issued under Group D of Appendix 17 imports of Lining materials is permissible. The Petitioners state that transfer of REP Licence is freely permissible under para 226 of AM 85-88 Policy and the Petitioners have acquired the referred REP Licence as Transferees thereof. 8. The Petitioner states that Lining material is of various types with different basis of either leather fabric or cardboard which is flocked with viscose/nylon/rayon top to give a soft, sude, plush and velvet effect. The term lining is defined in Fairchild's Directory of Textiles as under:- "Lining" : A generic term for fabrics used to cover inner....

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....t yarn is nothing but lining material. There is a justification provided in para 10 based on the opinion of the Council for Leather Exports. Then, reliance is placed upon an interim order passed in Writ Petition No. 256 of 1988 in the case of M/s. Ashish Lalitkumar Ravani. Finally, what the petitioner urges is that when such goods/consignments arrived and the respondents refused clearance, Writ Petition No. 2457 of 1988 was filed. Surprisingly, that writ petition was withdrawn by the petitioner. The justification for such withdrawal is that the respondents would consider the matter only after examining the goods. Subsequently, the goods were examined and the respondents duly endorsed the report on the said bills of entry and also obtaine....

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....assed to ascertain the description and nature of the goods and to forward a sample of the goods for analytical test. The petitioner allowed the goods to be checked before the proper officer in Docks, where the goods were lying with the Custodian. The examining officer found certain discrepancies in the description and contents of the goods. The goods were found to be Nylon Flocked Fabric, which was not permitted to be imported by the said licence. Thus, this is a modus operandi on the part of the unscrupulous importers to illegally import high quality fabric to be used in garment industry and divert them in the local market to reap huge profit at the cost of Government exchequer. In this case also, the import goods were not used in the l....