CALCUTTA MOTOR DEALERS ASSOCIATION Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE case came up for hearing on different dates. On 28-10-1987 Shri Basu Roy stated that in this case admittedly a technical offence was committed inasmuch as the licence was valid for importation of goods from Czechoslovakia only whereas the goods were of Russian Origin and were imported from that country.

(2.) It was, however, only a case of bona fide mistake and not of a deliberate importation in violation of law.

(3.) SINCE they wanted to have the flexibility of importing the goods from any country in the Rupee-payment-area, they had approached to the licence holders who had in turn approached the licensing authority and the licensing authority had agreed to suitably amend the licences and make them valid for R.P.A. also. Accordingly, the licences were sent and were duly endorsed by the licensing authority for R.P.A. But due to a clerical mistake, this one particular licence somehow was left out and this fact remained unnoticed at the stage of opening of letter of credit also.