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High Court Of Calcutta
MURARI MOHAN DUTT, AJIT KUMAR SENGUPTA
COLLECTOR OF CUSTOMS - Appellant
Versus
MITSUNY ELECTRONIC WORKS - Respondent
FMAT 742 Of 1984
Decided On : 06/13/1984
CUSTOMS ACT - Import of goods - Additional Export House Licence - Transferability - REP licences - Scope - Interpretation of A. 35 (d).
Fact of the Case:
Customs authorities withheld the clearance of goods imported by three Export Houses under Additional Export House Licences and REP licences alleging that the goods were prohibited under Clause 3 (3) of the Import (Control) Order, 1955 and were not covered by the licences.
Finding of the Court:
1. Additional Export House Licences are not transferable but in this case, the Additional Export House Licences had not been transferred. 2. The goods imported under the Additional Export House Licences were covered by the licences as they fell within the scope of the relevant paragraphs of the Import and Export Policy. 3. The goods imported under the REP licences were also covered by A. 35 (d) of Appendix 17 of the Import and Export Policy of 1983-84.
Issues: 1. Whether the Additional Export House Licences were transferable. 2. Whether the goods imported under the Additional Export House Licences were covered by the licences. 3. Whether the goods imported under the REP licences were covered by A. 35 (d) of Appendix 17 of the Import and Export Policy of 1983-84.
Ratio Decidendi: 1. The Additional Export House Licences were not transferable, but in this case, the Additional Export House Licences had not been transferred. 2. The goods imported under the Additional Export House Licences were covered by the licences as they fell within the scope of the relevant paragraphs of the Import and Export Policy. 3. The goods imported under the REP licences were also covered by A. 35 (d) of Appendix 17 of the Import and Export Policy of 1983-84 as the items sought to be imported were necessary for the manufacture of T. V. and hence, although they were assemblies or sub-assemblies they were also components and must be held to be covered by A. 35 (d).
Final Decision: The Customs authorities were directed to complete the assessments within three days from the date of the order and to release the goods forthwith upon payment by the writ petitioner of the amount of duty assessed, after adjustment of the provisional duty, if any, paid by the writ petitioner. The order virtually disposed of the appeals and the writ petitions, which were treated as day's list and disposed of accordingly.
( 1 ) THESE three applications have been moved by the Customs Authorities for stay of the operation of the ex parte interim Orders dated 7th March, 1984 passed by A. K. Janah, 3. in three separate writ petitions in identical terms directing the Customs authorities to make assessment of the goods covered by several bills of entry submitted by the clearing Agents within three days of the receipt of the order and release of the goods forthwith. All the aforesaid three applications were moved by M/s Mitsuny Electronics Works, a proprietary concern of one Tapan Kumar Chatterjee. These three applications are heard together as the issues involved are identical. Elaborate arguments have been made on behalf of the Customs authorities as well as the writ petitioner and our order on the said three applications will dispose of not only the three stay applications and the appeals filed by the Customs authorities but the three writ petitions as well.
( 2 ) ON or about 21st January, 1984, the vessel "ss Rameno Everette" arrived in the Port of Calcutta. 13 Bills of Entry covering the aforesaid three cases were submitted by the three Export Houses being M/s Siewert and Dholakia (P) Ltd. , M/s F. Ahmed and Co. and M/s Mallik and Co. , with the Customs authorities. The articles sought to be imported by the said three Export Houses are alleged to be covered partly by the Additional Licences and partly by REP licences.
( 3 ) THE articles which are sought to be imported under the Additional Licences in the aforesaid three cases are Picture Tubes, Plastic Moulded Parts, Plastic Moulded Parts - front and back covers, Electronic Tuners, Remote Control and Colour Picture Tube. The articles sought to be imported under the REP licences are Printed Circuit Boards, Transformer including Audio/video Printed Circuit Board, Tuners, Speakers and Deflection Wires.
( 4 ) THE Additional licences in respect of the import of the said articles are governed by the Import Policy of 1982-83. The REP licences are governed by 1983-84 Import Policy.
( 5 ) THE case of the Customs authorities is that on or about 21st January, 1984, the vessel "ss Rameno Everette" arrived in the Port of Calcutta. Several Bills of Entry were submitted by M/s M. Dutta Agency on behalf of the three Exporters viz. , M/s F. Ahmed and Co. , M/s Siewert and Dho'lakia (P) Ltd. and M/s Mallik and Co. It was stated in the said Bills of Entry that the goods covered by the said consignments were imported under para 186 (9) of the Import Policy for the year 1982-83. But the said M. Dutta Agency also produced three separate Additional Export House Licences granted in favour of the said three importers. Upon receipt of the Bills of Entry necessary instructions were issued by the Customs Authorities for inspection of the goods. In the course of inspection, it is alleged, it transpired that the goods imported under the Licence of M/s. F. Ahmed and Co. were mixed up with the goods imported under the licence of M/s Siewert and Dholakia (P) Ltd. It is further alleged that it also transpired the articles imported under the licence of the said two importers viz. , M/s F. Ahmed and Co. and M/s Siewert and Dholakia (P) Ltd. are 107 complete Colour T. V. sets of 26" in ready-to-assemble condition, whereas the articles imported under the licence of M/s Mallik and Co. are 50 Colour T. V. sets of 20" in ready-to-assemble condition. The articles are appearing in Appendix 3, serial No. 509 of 1982-83 policy and as such not permissible for importation under the said Additional Export House Licences. Hence, according to the Customs authorities, the goods prima facie appeared to be prohibited goods under Clause 3 (3) of the Import (Control) Order, 1955 necessitating adjudication proceedings in accordance with the provisions of the Customs Act. It is further alleged that investigation was made and the statements of several persons including Proprietors/directors of M/s F. Ahmed and Co. and M/s Si
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