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S.KALYANAM, V.P.GULATI
Photokom Industries – Appellant
Versus
Collector of Customs, Madras – Respondent
Per Shri V.P. Gulati : This appeal is against the order of the Collector of Customs (Appeals), Madras. Under the impugned order, the lower appellate authority has confiscated Duracell Dry Cell Batteries holding the same as consumer goods covered by Negative list under the import policy 1992-1997 requiring import licence for the same. The appellants admittedly did not have any import licence and they sought clearance of goods under Open General Licence (OGL).
2. The learned Consultant for the appellants pleaded while considering that the goods imported are consumer items, that the practice in the Customs House to allow import of consumer items in the light of the clarification given by the CCI&E vide his letter dated 25..5.92. copy of which has been filed in the paper book. Para 2 of the said letter is reproduced below :-
"It is hereby clarified that as per Export and Import Policy, 1992-97, the items allowed earlier under OGL or against Exim scrips are allowed to be imported freely without a licence. Licence is required only in respect of specified items included in the Negative list of imports incorporated in the Export and Import Policy, 1992-97. Hence the items not included i
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