Page 48 - ELT_15th July 2020_Vol 373_Part 2

A54 EXCISE LAW TIMES [ Vol. 373
case of adjacent states determines which policy restrictions shall be applicable.
Following case law supports the view in this regard :
 EXIM - Validity of import licence for 24 months - It was with refer-
ence to date of shipment/despatch of goods from supplying country
as given in Clause 9.11A of Handbook of Procedures, and not by ref-
erence to date of arrival of goods at Indian port - Clause 2.12.2 read
with Clause 9.11A ibid, cannot be understood to mean that validity
shall be reckoned from date of actual import, even though import li-
cence may have been issued nearly two years prior to actual date of
import, and explicitly gives period of its validity as 24 months [2016
(344) E.L.T. 44 (Del.) - Arjun Sahlot v. Union of India].
 Import - Registration of import contracts compulsorily with Narcotic
Commissioner for poppy seeds - Compliance with - Para 9.11 of For-
eign Trade Policy and Handbook of Procedure specify date of ship-
ment for mode of transport by sea as date affixed on bill of lading and
in the instant case bill of lading was issued on 29-3-2006 whereas con-
tract was registered before that date - Imports within the period of a
valid contract [2007 (220) E.L.T. 47 (Bom.) - Commissioner of Customs
(Import) v. Rakesh Kumar & Co.].
 Confiscation, redemption fine and penalty - Import of steel scrap -
Violation of Foreign Trade Policy and Handbook of Procedures - Im-
port of only shredded metallic scrap alone permissible under DGFT
Public Notice No. 53/2005, dated 19-9-2005, impugned goods
shipped and Bill of Entry filed subsequent to date of impugned Pub-
lic Notice - Date of shipment of goods relevant for determination of
violation of law - Goods rightly confiscated - Following Tribunal de-
cision in 2001 (136) E.L.T. 316 (Tribunal), redemption fine reduced to
Rs. One lakh - Penalty set aside as evidence for deliberate violation of
law absent - Sections 111(d) and 112(a) of Customs Act, 1962 [2007
(217) E.L.T. 274 (Tri. - Mumbai) - Soni Ispat Limited v. Commissioner of
Customs (Import), Nhava Sheva].
 Stay of order - EXIM - Import of second-hand machine without li-
cence - Import policy, which was in vogue on date of shipment of
goods, required goods to be imported only under a specific licence -
Such requirement not met by importer - Operation of impugned or-
der, allowing release of goods without licence, stayed - Section 129E
of Customs Act, 1962. [2006 (197) E.L.T. 527 (Tri. - Chennai) Commr. of
Cus., Chennai v. Uday Computers Aided Mfg. Co. (P) Ltd.]
Please be guided by above accordingly.

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EXCISE LAW TIMES  15th July 2020  48