2008 (9) TMI 164

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....h Y.R. Mishra, for the Respondent. [Order]. - P.C. : Following questions of law were framed while calling for forwarding the statement of case - 1. Whether on the facts and circumstances of the case, the Tribunal was right in holding the imports made by the Applicant as unauthorised under Section 111(d) of the Customs Act? 2. Whether the Import Policy AM 84 which was announced on the 15th....

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....preting the provisions of the Policy two interpretations were possible, the one beneficial to the applicant ought to have been considered? 2. The facts that are material and relevant are that import licence dated 29th January, 1983 was issued in favour of the Applicant. The goods that he would import were mentioned thus "as per paragraphs 186(5) (8) and (9) of AM 83 Import Policy". The period o....

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....s held that because of change of policy and conditions contained in the Licence issued in favour of the Applicant, on the date on which goods arrived at India Port the import of the goods was banned according to policy then in force and therefore confiscation of the goods of the Applicant cannot be faulted. 4. We have heard the learned Counsel for both sides. In our opinion, in view of the admi....

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....e application of any other prohibition or regulation affecting the importation of the goods which may be in force at the time of their arrival." 6. Perusal of the above condition shows that the licence was issued subject to the condition that on the date on which the goods imported pursuant to the licence arrived, the import of the goods should be in accordance with law in force on the date of ....