BONGAIGAON REFINERY AND PETROCHEMICALS LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) SHRI B. Saha, the Ld. Consultant for the appellants stated that the appellants had imported a consignment of spares for P.A. system i.e., "Automatic Telephone Exchange" for inter-communication and control of different units of the refinery from the control room.

(2.) The appellants had claimed the benefit of OGL initially. But the Customs were of the opinion that the import of such item was restricted and it required a specific licence. They also had a valid Import Licence for restricted spares, but it could not be produced at the time of clearance. Hence, the case was adjudicated and the goods were allowed to be redeemed on a payment of a fine.

(3.) THE Ld. J.D.R. stated that he has got no objection if the matter is remanded for taking into account the licence in question.