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1988 Supreme(SC) 738

K.N.SINGH, KULDIP SINGH
B. VIJAY KUMAR & CO. – Appellant
Versus
COLLECTOR OF CENTRAL EXCISE – Respondent


ORDER :

K.N. SINGH, J.

1. Delay condoned. Special Leave granted. Heard counsel for the parties.

2. These appeals are directed against the judgment and order of the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as the Tribunal) West Regional Bench Bombay, dated 10.8.1987 rejecting the appeal filed by the appellants against the order of the Collector of Customs confiscating the goods imported by them and imposing redemption fine in view of confiscation and imposing penalty against them.

3. The appellants imported canalised items under additional import licence granted to them in pursuant to this Court's order dated 18.4.1985 in Civil Appeal No. 1423/84, Union of India v. Rajni Kant Brothers. By that order this Court directed the Union of India to issue additional licences for the import of items placed under OGL during the policy period 1978-79, with direction that "save and except the items which are specifically banned under the relevant import policy at the time of import, such licence holders would be entitled to import all other items either canalised or otherwise in accordance with the relevant Rules". (emphasis supplied). The importers as well as th


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