HINDUSTAN LEVER LTD Vs. COLLECTOR OF CUSTOMS AND C EX

JUDGEMENT

(1.) THIS appeal is directed against the order of the Collector of Customs & Central Excise, Kandla Free Trade Zone, bearing No. FTZ/Cus/IMP/83-84/1979 dated 21-3-1984.

(2.) The brief facts necessary for the disposal of this appeal can be stated as below:

(3.) SHRI Gupta, on behalf of the appellants, contended that the units working in the Free Trade Zone are governed entirely by the Open General Licence indicated in Appendix 21. He took us through the said O.G.L. order and stated that this is specifically applicable to the actual users located in the respective Free Trade Zones for the import of goods including Capital Goods. He maintained that so long as the Development Commissioner is satisfied that the machinery imported is meant for the purpose of production in the unit which has been approved in the Zone, they will be covered by Appendix 21. He also took us through the procedure for import of Capital Goods referred to in Appendix 21. He contended that Appendix 2 lists out the Capital Goods permitted under OGL. This list is of no relevance for the units working in the Free Trade Zone because if the units in the Free Trade Zone are to go by this list, significance of Appendix 21 exclusively meant for those units is without any meaning. He, therefore, pleaded that the order of confiscation be set aside and the appellants be granted refund of the fine paid.