TaxTMI 
TaxTMI 
1990 (9) TMI 94
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....will also be valid within their over-all value, for import of raw materials, components, consumables and spares (excluding the items covered by Appendix 5) which can be imported under Open General Licence by Actual Users (Industrial) under the Import-Export Policy, 1982-83. This facility will also be available to Export Houses and Trading Houses holding REP licences which were endorsed during 1981-82 for import of OGL items." Appendix IV contained item 43 which was worded thus:- "Oxytetracycline." There are certain other entries in Appendix IV which have to be set out to establish the contrast between them and entry 43. These were :- "6. Aniline/Aniline oil and salts thereof. 18. Cyclamic acid and its salts. 32. Hydrazine ....
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....g, if any." On or about 1st October 1981, the Joint Chief Controller of Imports and Exports, issued Import Licence No. P/K/0458/277 to Manish Diamonds who were an Export House under the Import Policy 1982-83. The said Manish Diamonds on or about 25th February 1982 executed a letter of authority in favour of the petitioners as permitted by para 38 of the Hand Book of Import and Export Procedure for the year 1981-82. The holder of the letter of authority thus become an agent of the licence holder for the purpose of placement of orders for goods to be imported and to do all acts incidental thereto. The Petitioner is a firm registered under the Partnership Act and purporting to exercise its rights under the L/A aforementioned, placed an orde....
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....us a bond to pay the amount payable as a fine in the event of the goods being found to be liable to confiscation etc. etc. Petitioner undertook that in the event of their losing petition they would pay interest calculated at 12% per annum on the amount of fine which could be found payable in lieu of the confiscation from the date of the order imposing such a fine. Having regard to the clearance already having taken place, all that remains to be decided is to rule upon the validity of the importation and the entitlement of the petitioner to a detention certificate as claimed in prayer (b) of the petition. 3. Respondents in their affidavit-in-reply contend that the order for import was placed not in the month of April 1982 but later. In fa....
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....tory power. In support of this submission Counsel relies upon a number of cases, the principal one being M/s. Bharat Barrel and Drum Mfg. Co. Pvt. Ltd. v. The Collector of Customs, Bombay, (A.I.R. 1971 S.C. 704). In that case a change was sought to be effected in the importability of sheets by the Public Notice prescribing that the sheets to be imported must be of "prime quality". It was observed that the change could not apply to sheets imported under licences issued earlier and in exercise of a statutory power. The Supreme Court approved a decision of an Officer who heard the Revision Application on behalf of the Central Government in these words :- "The Officer who heard the revision applications on behalf of the Central Government wa....
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....orting to do. The Chief Controller of Imports and Exports can on behalf of the Central Government issue statutory instruments flowing from the power conferred by section 3 of the Act though he does so, for, and on behalf, of the Central Government. Similarly the Chief Controller has the authority to issue Trade or Public Notices and the object of such notices is to make known the policy to the importers and exporters. The publication of notices for the information of the general public is something in the nature of an exercise in public relations without any statutory consequences flowing therefrom. On the other hand, notifications in exercise of statutory powers have consequences in law affecting the rights and obligations of citizens. The....