INDIAN EXPLOSIVES LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) In this application under Section 130(1) of the Customs Act, 1962, the following questions of law have been referred to this Court:

(2.) The facts leading to this reference are that the applicant imported mechanical seals, admittedly of different sizes and specifications, valued at Rs. 1,49,980/- and sought clearance thereof against the Import Licence No. 1439458 dated 27th January, 1979, issued for non-permissible spares as per para 54B(iii) of the Import Policy for the period 1978-79.

(3.) The Respondent, however, declined to allow clearance on the ground that as the applicant imported mechanical seals of a total value exceeding Rs. 50,000/- the importation was unauthorised. After a hearing afforded to the applicant, an Order-in-Adjudication was made confiscating the goods under Section 111(d)/111(m) of the Act and imposing a fine of Rs. 20,000/- in lieu of such confiscation to be paid within a month from the date thereof. The aforesaid order of adjudication was confirmed in appeal. A revision filed before the Govt. of India against the Order in appeal, was transferred to the Tribunal and heard as if it were an appeal pursuant to the provisions contained in Section 131B(2) of the Act.