PRIYANKA OVERSEAS PVT LIMITED UNION OF INDIA Vs. UNION OF INDIA
LAWS(SC)-1990-11-1
SUPREME COURT OF INDIA (FROM: CALCUTTA)
Decided on November 15,1990

PRIYANKA OVERSEAS PRIVATE LIMITED,UNION OF INDIA Appellant
VERSUS
UNION OF INDIA,PRIYANKA OVERSEAS PRIVATE LIMITED Respondents





Cited Judgements :-

OM PETRO CHEMICALS VS. UNION OF INDIA [LAWS(DLH)-2001-12-125] [REFERRED 2.]
AVAL EXPORTS VS. UNION OF INDIA [LAWS(DLH)-2004-10-93] [REFERRED TO]
OM SHANKAR BIYANI VS. COLLECTOR OF CUSTOMS [LAWS(CAL)-1991-9-28] [REFERRED TO]
PASHUPATI CHEMICALS AND PHARMACEUTICALS LTD VS. ASSTT COLLR OF CUS [LAWS(CAL)-1992-12-10] [REFERRED TO]
KANCHANJANGA PVT LTD VS. COLLECTOR OF CUSTOMS [LAWS(CAL)-1993-2-12] [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. I2 TECHNOLOGIES SOFTWARE PVT LTD [LAWS(KAR)-2007-8-6] [REFERRED TO]
VISHNU VIJAY PACKAGERS P LIMITED VS. UNION OF INDIA [LAWS(BOM)-2002-11-35] [REFERRED TO]
COMMISSIONER OF CUSTOMS EXPORTS VS. BANGALORE MANO FILAMENT PVT LTD [LAWS(MAD)-2008-12-16] [REFERRRED TO]
J K INDUSTRIES LTD VS. UNION OF INDIA [LAWS(RAJ)-2005-4-58] [REFERRED TO]
MALAYALA MANORAMA COMPANY LIMITED VS. ASSISTANT COLLECTOR OF CUSTOMS [LAWS(KER)-1992-12-34] [REFERRED TO]
VIJAY PAREEK VS. STATE OF RAJASTHAN [LAWS(RAJ)-2014-1-149] [REFERRED TO]
ASSISTANT COMMISSIONER OF INCOME TAX VS. NARMADA CHEMATUR PETROCHEMICALS LTD. [LAWS(GJH)-2010-4-279] [REFERRED TO]
REGISTRAR, MOHANLAL SUKHADIA UNIVERSITY VS. VIJAY PAREEK [LAWS(RAJ)-2014-5-205] [REFERRED TO]
SUNITHA VENKATRAM AND ORS. VS. DIVYA RAYAPATI [LAWS(MAD)-2015-3-446] [REFERRED TO]
KUIL FIREWORKS INDUSTRIES VS. COLLECTOR OF CENTRAL EXCISE [LAWS(SC)-1997-9-4] [REFERRED TO]
LAXMINARAYAN R BHATTAD VS. STATE OF MAHARASHTRA [LAWS(SC)-2003-4-18] [REFERRED TO]
STATE OF PUNJAB VS. DEVANS MODERN BREWARIES LIMITED [LAWS(SC)-2003-11-86] [REFERERD TO]
B M MALANI VS. COMMR OF INCOME TAX [LAWS(SC)-2008-10-31] [REFERRED TO]
PUNEET EXPO VS. UNION OF INDIA [LAWS(DLH)-2010-10-88] [REFERRED TO]
SAWALKOTE PROSJEKTUTVIKLING AS VS. STATE [LAWS(J&K)-2010-2-19] [REFERRED TO]
ESSAR STEEL LTD. VS. COMMISSIONER OF C. EX., SURAT-I [LAWS(CE)-2007-11-49] [RELIED ON]
BHARAT PETROLEUM CORPORATION VS. COMMR. OF CUS., VISAKHAPATNAM [LAWS(CE)-2002-4-58] [REFERRED TO]
ASIAN PEROXIDE LIMITED VS. COMMISSIONER OF CUS. & C. EX., GUNTUR [LAWS(CE)-2006-9-45] [REFERRED TO]
I2 TECHNOLOGIES SOFTWARE PVT. LTD. VS. COMMR. OF CUS., BANGALORE [LAWS(CE)-2005-8-99] [RELIED ON]
SECRETARY, COUNCIL OF SCIENCE AND TECHNOLOGY VS. C.C., KOLKATA [LAWS(CE)-2004-6-228] [REFERRED TO]
K.L.J. PLASTICS LTD VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-1999-11-123] [REFERRED TO]
COMMR. OF C. EX., RAIGAD VS. OIL & NATURAL GAS CORPORATION LTD. [LAWS(CE)-2012-1-75] [REFERRED TO]
ICI INDIA LTD. VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-2002-9-181] [REFERRED TO]
RUCHI INFRASTRUCTURE LIMITED VS. UNION OF INDIA AND ORS. [LAWS(KER)-2015-10-24] [REFERRED TO]
NIMMI JOHN CHACKOLA VS. THE CHIEF COMMISSIONER OF INCOME TAX [LAWS(KER)-2016-8-96] [REFERRED TO]
RUCHI INFRASTRUCTURE LIMITED VS. UNION OF INDIA [LAWS(KER)-2016-7-194] [REFERRED TO]
CEAT LIMITED VS. UNION OF INDIA AND ORS [LAWS(BOM)-2009-9-258] [REFERRED]
MANGAL STEEL ENTERPRISES LTD VS. JOINT DIR GENERAL OF FOREIGN TRADE [LAWS(CAL)-2004-6-78] [REFERRED]
COMMISSIONER OF SALES TAX MAHARASHTRA VS. RADHASONS INTERNATIONAL, MUMBAI [LAWS(BOM)-2019-2-38] [REFERRED TO]
M/S.ROYAL IMPEX VS. THE COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-2-197] [REFERRED TO]
ROYAL IMPEX VS. COMMISSIONER OF CUSTOMS CHENNAI II [LAWS(MAD)-2019-2-267] [REFERRED TO]
NIRAJ AGRO FOODS VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-3-432] [REFERRED TO]
H.S.TRADING COMPANY VS. COMMISSIONER OF CUSTOMS CHENNAI II COMMISSIONERATE [LAWS(MAD)-2019-4-465] [REFERRED TO]
ABANS COMMODITIES (I) PVT LTD. VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-3-585] [REFERRED TO]
VELU TRADERS VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-3-616] [REFERRED TO]
MOHAN KUMAR DHALL MILL VS. COMMISSIONER OF CUSTOMS CHENNAI II [LAWS(MAD)-2019-3-617] [REFERRED TO]
UNION OF INDIA AND OTHERS VS. M/S. G. S. CHATHA RICE MILLS AND ANOTHER [LAWS(SC)-2020-9-34] [REFERRED TO]
MANSUKHLAL PITALIA VS. PRINCIPAL COMMISSIONER OF INDOME TAX [LAWS(MPH)-2019-4-242] [REFERRED TO]
SHAH NANJI NAGSI EXPORTS PVT. LTD VS. JOINT DIRECTORATE GENERAL OF FOREIGN TRADE [LAWS(BOM)-2021-5-43] [REFERRED TO]


JUDGEMENT

- (1.)Special leave granted.
(2.)Two important questions are involved in the case out of which one is relating to Import Policy and the other is regarding the duty payable under the Customs Act, 1962.
(3.)Facts relating to the question of Import Policy are that the Government of India framed Import Policy for the years 1985-88 under which import of items under Open General Licence (in short OGL) have been mentioned under Appendix 6 Entry No. 1 as under:
(1) Raw materials, components and consurnables (non-iron and steel items) other than those included in the Appendices 2, 3 Part (a), 5 and 8.

Appendix 5 Part B provides for petroleum products, fertilizers, drugs, feature films, video films, oil/ seeds, cement, cereals, newsprint, photo assistance etc. Under the head oils/ seeds item No. 5 reads as under:

"In the case of the following items, whether edible or non edible, import will be made by the State Trading Corporation (STC)/ Hindustan Vegetables Oil Corporation, New Delhi (A Govt. of India Undertaking) under Open General Licence on the basis of foreign exchange released by the Government in its favour, imports, distribution and their pricing will be made by the State Trading Corpn./ Hindustan Vegetables Oil Corpn., New Delhi as per the connected policy of the Government in the Ministry of Food and Civil Supplies, Deptt. of Civil Supplies."

Out of the 9 items under this head, we are concerned with SI. No. 4 which provides as under

Palm Oil (all types including Palmolein and other fractions)/ Palm seeds.

Thus according to the above provision Palm seeds were canalised items falling under Append7x 5-B of the said Policy. The Imports and Exports (Control) Act, 1947 empowers the Central Government to prohibit, restrict or otherwise control imports and exports. In exercise of the powers conferred in the above Act, the Imports (Control) Order, 1955 has been issued. Schedule 1(1) to the said Order contains the list of articles of which imports are controlled. The import of such items. is prohibited except: (i) under and in accordance with a licence or a customs clearance permit issued under the said Order, or (ii) if they are covered by an OGL (subject to such conditions as may be stipulated) or (iii) if they are covered by the semi-clause (ii) of the Imports (Control) Order.

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