Shah, J. - (1.) The question involved in this appeal is - whether import of Beef Tallow under Open General Licence (hereinafter referred to as OGL) was permissible after issue of Import Trade Control Public Notice No. 29-ITC (PN/81) on 5th June, 1981 clarifying that existing description Mutton Tallow in Entry No. 44 shall be read as Tallow of any animal origin including Mutton Tallow
(2.) Appendix to Import Policy 1981-82 provides for list of items, import of which is canalised through Public sector agencies. Item 44 provides that import of tallow of any animal origin including mutton tallow was canalised through State Trading Corporation of India.
(3.) It is contended by the respondent that OGL item was imported against licence dated 29-6-1981 which was an impress licence issued to M/s. B. Arun Kumar and Co., Bombay under the import-export policy for the period 1981-82 and that respondent entered into a contract for import which was notorised on 6-6-1981. Subsequently, the written contract signed by the supplier was submitted to the New Bank of India for issuing letter of credit. However, as Bank refused the same and as on 3rd February, 1983 notice was issued by the supplier for cancellation of the contract, Writ Petition No. 313 of 1983 was filed in the High Court of Delhi for various reliefs including the directions to the Bank to open letter of credit. On 30th March, 1983, letter of credit was actually opened. On 16th June, 1983 and 1st July, 1983, bills of entries for import of beef tallow were filed.;