ZINC-O-INDIA Vs. CCE, JAIPUR

JUDGEMENT

(1.) M /s. Zinc -O -India, Alwar (Rajasthan), being aggrieved with the order -in -appeal dated 1.12.1998 of the Commissioner of Customs (Appeals), New Customs House, Indira Gandhi International Airport, New Delhi, had filed an appeal to the Tribunal which was received in the Registry on 29.1.1999. The Commissioner of Customs (Appeals) had held in his order -in -appeal dated 1.12.1998 that (i) The Zinc Dross (Scrub) imported was a restricted item since 26.3.1996.

(2.) The goods were imported on 14.4.1996 when the restrictions were in force and the importers had no valid import licence; (ii) There was no evidence that any firm agreement had been entered into with the foreign suppliers prior to the policy change on 25.3.1996; and (iii) No benefit of relaxation of import within 45 days of the policy change could be allowed on the basis of the mention of contract number in the invoice. He held that the zinc dross was not the same as non -ferrous metal scrap, and that the clarification by the Directorate General of Foreign Trade (DGFT) did not cover the goods in question.

(3.) I have carefully considered the matter. As noted by the Tribunal, on the date of the import, new import policy was in operation and the import of zinc dross was restricted and was permissible only under the authority of a valid import licence. The Tribunal also agreed with the view that the zinc dross was not the same as non -ferrous metal scrap. It was also noted that actual contract was not produced but only its number was mentioned in the invoice. As the Customs authorities were not satisfied that any firm agreement for import had been entered with the overseas exporter/supplier prior to 25.3.1996, the Tribunal rejected the appeal of M/s. Zinc -O -India.