M K FISHERIES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) C/COD/151/89/MAS - In view of the explanation contained in the application for condonation of delay and after hearing the learned Counsel Shri Nankani and the learned S.D.R., the delay is accordingly condoned.

(2.) Appeal No. C/S22/88/MAS/ & C/16/89/MAS - In these two appeals the same issue namely the import of Hop pellets and whether such imports are eligible under OGL under the Import Policy 1985-88 is involved. They are taken up together for disposal.

(3.) IN the other appeal (C/16/89/MAS) the appellants namely Metro Exports imported the same goods and filed BE for their clearance on 22-9-1986 and claimed that they were covered by OGL, Appendix 6 item No. 1. The Customs House accepted their claim for clearance of the goods under OGL and the goods were assessed to duty and cleared out of Customs. The Collector of Customs however passed an order under Section 129 (D) (2) of the Customs Act on 15-9-1987 which was also communicated to the appellants M/s Metro Exports on the same day. IN this order, the Collector of Customs was of the opinion that the goods imported namely Hop pellets are not covered by item No. 1 of Appendix 6 of the Import Policy Book 1985-88 and it would require a specific licence as the item figures at Serial No. 13 of Appendix 2, part B and in this view of the matter sought review of the order granting clearance of the goods passed by the proper officer. The Collector (Appeals) sent copies of the application for review and the enclosures to M/s Metro Exports, the appellants, calling upon to make their submissions and passed the impugned order dated 18-4-1988 allowing the application for review of the Collector of Customs, Cochin and directed the Department to initiate penal action against the appellants Metro Exports as the goods are not available for auction.