JAIN EXPORTS P. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner No. 1/Jain Exports Private Ltd. on the basis of additional import licence had imported empty oxygen cylinders as spares for artificial respiration apparatus under para 186(8) of the Import Policy for 1981 -82. The petitioners have filed on record bill of entry for home consumption in which the import made by the petitioner No. 1 has been described as anti seamless steel cylinders for medical oxygen gas.

(2.) THE said imports were made by the petitioner No. 1 in the month of December, 1981 and cleared by the Customs Department on 27th February 1982.

(3.) THE petitioner No. 1 submitted their reply dated 13th July, 1985 but the same was not accepted and a penalty order dated 30.5.1991 was passed under Section 4(i) of the Act, imposing penalty of Rs. 10 lakhs on the petitioner No. 1. In addition, the partners/directors of the petitioner No. 1 were barred from importing goods, receiving imports licences etc. and allotment of imported goods through STC/MMTC or similar agencies for the period 15.5.1991 to 31.3.1992. First appeal filed by the petitioner No. 1 was dismissed vide order dated 22nd October, 1991.