COMMISSIONER OF CUSTOMS, HYDERABAD Vs. GOEL ENTERPRISES

JUDGEMENT

(1.) THE Revenue is aggrieved with the Order -in -Original No. 10/2000, dated 30 -11 -2001 by which the demand raised by the Department has been dropped. The appellants had imported Cast Coated Paper/Paper Boards in terms of the licence granted to them by the DGFT. The licences were issued to M/s. ITC Bhadrachalam Paper Boards Ltd. and later transferred in the name of the Respondents. The licence granted was with regard to import of only base paper and hence the Department was of the view that the assessee cannot import cast coated paper/paper boards. However, the issue was referred to the Licensing Authority, namely Joint Director General of Foreign Trade, Hyderabad to clarify as to whether the cast coated paper/paper boards can be imported in spite of the said licences were granted to the importer. The Commissioner in the light of the several judgments on this point had dropped the proceedings and hence this appeal.

(2.) WE have heard Shri A. Jayachandran, learned JDR appearing for the Revenue and Shri B. V. Kumar, learned Counsel appearing for the Respondents in the matter. Both the sides re -iterated their submissions.

(3.) LD . JDR submits that the item cannot be considered to be falling in Sl. No. K. 14 of the licence involved and relies on the judgment rendered by the Tribunal in case of Kohinoor Impex Pvt. Ltd. v. Collector, reported in 1999 (113) E.L.T. 968 (Tribunal) which has been confirmed by the Apex Court [2001 (131) E.L.T. A86 (S.C.)].