Law: Customs Act, 1969

Section: 79

[Customs Act (IV of 1969)].........Sections 79(1), 80, 25, 181, 25, 32, 32A, 16, 6(2),, Customs Rules, 2001, Rule 107(a),, SRO-487(I)/07, dated 09/06/2007,, Paragraph 08 of Appendix-C of Import Policy Order, 2007-08,,. Goods Declaration,,. Liability,, Determination,,. GD was selected for scrutiny,, Used Overhead Crane,, This item was listed in banned and not importable list,, Importer was found guilty,, Order-in-Appeal, rejected,, Mis-declaration by importer at the time of import,,. Scope,, Validity,, Levy of duty,,. Effect,, Contention of the appellant was that the disputed item was not being manufactured locally and goods being imported in the instant case also do not tally with the list of local manufacturing exactly and is always under doubt as to its local manufacturing aspect and hence this restrictions cannot be applied practically,,. Show-cause Notice,, Restrictions imposed vide Appendix C of the import Policy Order 2007-2008 Vide serial No.8 is not applicable in the instant case as the same is more specifically mentioned and covered vide serial No.6 of the Appendix-C which covers machines of chapter 84 and against this serial No the HS code 8426 is not listed and hence is freely importable and learned respondent has erred in law by applying a wrong provision of law in so far as issuance of show cause notice is concerned,, As per respondent, in terms of paragraph 1(d) of S.R.O. No. 487(I)/07, dated 09/06/2007 read with proviso. to Section 181, Customs Act, 1969, as a Government policy in public interest, the goods imported in violation of Import Policy Order, can not be allowed release even on payment of fine in lieu of confiscation,, The Tribunal observed that in case of controversy of any machinery imported where there is a dispute that same is manufactured locally under CGO 11 of 2007 as per list provided thereunder, a mechanism for resolution of dispute is also provided there under,, The Engineering Development Board is the authority to be approached and their no objection has to be sought as the imported machinery is not being manufactured locally and same be allowed to the appellant,, In the instant case, the appellant failed to do so though it…

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