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S.K.BHATNAGAR, JYOTI BALASUNDARAM
Anand Woollen Mills (P. ) Ltd. – Appellant
Versus
Collector of Customs, New Delhi – Respondent
Per Shri S.K. Bhatnagar, Vice President :
These are appeals against the order of Collector of Appeals, Customs, New Delhi dt. 10.10.90.
2. Learned Representative of the appellants stated that they imported two consignments of woollen synthetic rags in terms of paragraph 21 and 45 of Appendix-6 of the Import Policy 1985-88.
3. The goods were examined by Customs who found them not to be completely mutilated. They also considered that the importer was not an actual user under this Policy.
4. The appellant waived the issue of show cause notice, but filed written submissions before the authority. It was their contention that they were actual users as per the definition thereof in the Import Policy for 1985-88.
5. They were granted registration of their products by Regional Textile Commissioner, Kanpur, Who was their sponsoring authority.
6. They had submitted to the Customs Authorities that if the goods had not been mutilated to their entire satisfaction, they may be further mutilated to their satisfaction.
7. Further, these goods were shipped as per Bills of Lading before March 1988, when the new Policy was not in force as the latter came into operation only with effect from 1st April 19
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