2018 (10) TMI 1571

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant was 'PRODOTTO NW 775058 (Special Boiling Point Sprit for footwear industry)', Revenue entertained a view that the said item was restricted for import and cannot be permitted to be cleared. The fact of the item being restricted item in terms of para 2.20 of the Foreign Trade Policy (FTP) 2015-20, was brought to the notice of the importers, in response to which they clarified that they were not aware of the said import of the goods being restricted and they have imported the same inadvertently and mistakenly. They accordingly made a request for allowing them to re-export the items. 2. In the above background, proceedings were initiated against them which stand adjudicated by the Commissioner vide his impugned order allowing the re-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Revenue draws my attention to the findings of the Adjudicating Authority wherein reference stands made to para 2.20 of the Foreign Trade Policy which allows import of said goods only through State Trading Enterprises. As such he submits that the appellant was not allowed to import the items in question. 5. After carefully considering the submissions made by both the sides, I find that para 2.20 of the Foreign Trade Policy allows import of the goods only through State Trading Enterprises. Sub-para c of the same is to the effect that - "DGFT may, however, grant an authorization to any other person to import or export any of the goods notified for exclusive trading through STEs". As such it is clarified that even the grant of authorizati....