2000 (5) TMI 139

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....rought under list of restrictive items, permissible for import against Special Import Licence as per Appendix XXXV, Sl. No. 63 of Export Import Policy, 1992-97 prevailing on the Bill of Lading date i.e. 27-9-1995. The item was brought under restrictive list by virtue of Public Notification 286(PN)/92-97 dated 31-3-1995. The Purchase Order No. 2/6750093/520014 dated 19-4-1995 was placed on TECHNIK GMSH, GERMANY. In fact, the Global Tender was finalised much before the item was brought under restrictive list. The Machine arrived at Calcutta Port on 5-1-1996 and a Public Notification 338(PN)/92-97 dated 2-1-1996 was issued by DGFT excluding the Sl. No. 63 which excluded Excavator from the list of restrictive items on 2-1-1996. 2. The Commis....

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....ad already taken a lenient view as on the date of bill of lading, the goods were in the restrictive list and it is only two days prior to the import in the Port of Calcutta that the restriction was removed by the Director General of Foreign Trade. 4. We have considered the matter and we find that there was no deliberate attempt by the importer to contravene the Import Trade Control Regulations. The orders were finalised when the imports were not restricted, the item being on OGL as on the date of importation at Calcutta, it was removed from the restricted list. 5. The Commissioner in the impugned Order has found as under :- " ……………………..I find that the subject goods i.e. complete Excavator, was included in the list o....