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1990 (2) TMI 74

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....s. 1 to 3 and Mr. N. Jothi, Additional Central Government Standing Counsel on behalf of the fourth respondent the court made the following order :- The petitioner imported by Air 120 packages of Intensive Care Respirator System with accessories from Sweden. This is a life saving device and is an OGL item. Under Notification No. 208, Customs dated 22-9-1981, the import of this item is duty free. The petitioner wanted to export this item so imported by it to a purchaser in Moscow and made necessary financial arrangements. According to the petitioner, this sale would result in a net foreign exchange earning of Rs. 32,00,000/- to this country. The petitioner presented the shipping bills before the customs authorities for effecting shipment o....

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....han, learned counsel appearing for respondents 1 to 3, stated that when the Collector of Customs had a doubt, he sought a clarification from the Joint Chief Controller of Imports & Exports and the Collector of Customs was informed that the export of this item should not be permitted and being placed in such a position, respondents 2 and 3 had no option but to refuse to make an endorsement in the shipping bill. Mr. N. Jothi learned counsel appearing for the fourth respondent, would submit that the petitioner was allowed to import this item from foreign countries by availing the benefit of the Exemption Notification No. 208-Customs, dated 22-9-1981, and, therefore, the petitioner should not be given double benefit by exporting this item to a ....

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....it is obvious that there is no restriction on the manner in which the goods imported should be used or utilised. None of the clauses contained in the Bill of Entry or the Import Regulations sets out any restriction or prohibited for export of the item in question. 6. The Exports (Control) Order was made with the object to promote export to the maximum extent, but in such a manner that the economy of the country is not affected by unregulated exports of the items essentially needed within the country. Learned counsel for the petitioner as well as the learned counsel for the fourth respondent would rely on paragraph 2 of the Exports (Control) Order and use the same in support of their respective submissions. While the learned counsel for t....