AMERICAN DRY FRUITS STORES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS Reference Application is filed for referring the points of law allegedly arising out of this Bench's order No. 1386/85 WRB, dated 28-11-1985 to the High Court. [1986 (25) E.L.T. 775 (Tri.)]

(2.) After the aforesaid order was passed, the applicants filed a Writ Petition No. 2588/85 before the High Court of Bombay and pending the said Writ Petition before the High Court, they filed the present Reference Application on 17-2-1986, where inter alia they prayed for condonation of delay in filing the reference application. The Writ Petition No. 2588/85 came to be dismissed by the High Court of Bombay on 24-2-1986 wherein an observation was made that the question urged in the Writ Petition could be decided in the Reference and not by way of Writ Petition. The application for condonation of delay was heard by this Bench on 6-5-1986. Vide order No. 543/86, the condonation application had been rejected and consequently the Bench dismissed the Reference Application. The applicants thereafter preferred a Writ Petition No. 1793 of 1986 before the High Court of Bombay, where the High Court, vide its order dated 30-7-1986, allowed the same, condoned the delay and directed this Tribunal to hear the Reference Application on merits.

(3.) MR. J.C. Patel, the learned advocate on behalf of the applicants, at the time of hearing, however, submitted that the main point that requires to be referred to the High Court is "Whether the REP licence issued under 1983-84 AM Policy was valid for import of Hard shell almonds, Dry Figs, Raisins as raw material by Actual User for their end product." MR. Patel submitted that the applicants are the manufacturers of Chutney Burfi, Chaura etc. and export them. They had obtained REP licence and had imported almonds, figs and raisins from Karachi and had sought clearance under the said REP licence as raw material. The clearance was denied on the ground that the Policy did not permit such import. In the adjudication that followed, the Additional Collector held the import as not permissible and ordered confiscation of the same. However, permitted redemption on payment of redemption fine of Rs. 3,30,000/- in lieu of confiscation. The pplicants filed the appeal before the Tribunal and the Tribunal vide its order dated 28-11-1985 rejected the applicants' appeal and confirmed the order of the Additional Collector. While considering the appeal the Tribunal had considered the whole case on the points as indicated below :