SURABHI LEATHERS PVT LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The issue involved in this application is the interpretation of Public Notice No. 238-ITC (PN)/90-91 dated 31-10-1991 (referred to as the first Public Notice). By the first public notice modifications were effected to the Import & Export Policy 1990-93 (referred to as the Policy). One of the modifications was the dispensing with the "actual user conditions" in respect of import of raw materials, components, consumables and spares appearing in Appendix 6, List 8, Part I of the Policy. The factual background in which this issue has arisen is noted briefly. According to the petitioner this deletion entitled the import of the named items in Appendix 6 of the Policy by all persons. Acting on this assumption the petitioner entered into an agreement with a foreign seller for import of goods covered by Appendix 6, List 8, Part I as already stated. The goods were shipped on 5th December, 1991 and arrived in Calcutta Port on 16th January, 1992. On 13th January, 1992, the petitioner filed three several Bills of Entries in respect of the goods. These have been annexed as Annexure 'C' to the petition.

(2.) According to the petitioner the Customs Authorities took no steps to clear the bills of entry although they were obliged to release the bills of entry within 48 hours. The petitioner has drawn the attention of the Court to a public statement made by the Collector of Customs to that effect. The petitioners sent telex messages to the respondents for release of the bills of entry and also approached the Collector of Customs for release of the goods. Ultimately by letter dated 22nd January, 1992 the Assistant Collector of Customs, Appraising (Group 4) wrote to the petitioner stating that the petitioner was not an Actual User (Industrial) in respect of the goods in question. It was further stated that the Order No. 1/1990-93 of 30th March, 1990 had not removed the Actual User (Industrial) condition from Appendix 6, List 8, Part I items despite the issue of the first Public Notice No. 238-ITC of 31-10-1991 which, according to the Assistant Collector, had essentially only given certain relaxation/relief to Actual Users.

(3.) The letter dated 22-11-1991 went on to state that in case the petitioner felt that the goods imported by it could be allowed clearance under OGL it could produce suitable clarification in the matter from the Chief Controller of Imports and Exports (CCI & E), alternatively the petitioner could produce a valid licence for the clearance of the goods.