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(6) In short, the case of the petitioner is that under the circular issued by the Dgft, the authorities under the Act could not question whether integrated , could be used for the manufacture of radios or TVs. and that they were bound by this circular which was issued by authority dealing with the import to the. country and export outside; and that it was for this authority to clarify as to what goods the import license covered. Mr. Ganguly learned counsel for. the petitioner, said that the customs authorities were bound by the clarification given by the Dgft and they had no jurisdication to go outside the same. He said the action of the Assistant Collector of Customs in detaining the goods or raising the query was without juisdiction. As noted above, petitioner has. also questioned the validity of the guidelines issued by the Cbec by its circular dated 9 May 1994. Mr. Lokur, learned Counsel for the respondents, submitted that the Assistant Collector was ..performing ..quasi Judicial functions and no authority could interfere in his functions turn the purpose of assessment of duty. He said since the Assistant Collector was prima facie of the view that the ICs could not be used for the resultant product, i.e. the radio, he was well within his right to raise the query and that the petitioner without complying with that rushed to this Court: He said it had been repeatedly held that the Customs Act was a complete 'Code and this writ petition. 21 therefore, could not have been filed without exhausting the remedies under that Act. Mr. Lokur said adjudication proceedings could have been held under the Act and. if any question of law arose ultimately that could be referred to this Court. It was submitted the circular issued by the Dgft was against the provisions of the Notification. No. 203192 issued under section. 25 of the Act by the Government of India.in the Ministry of Fianance, Department of' Revenue, under which notification various conditions had been prescribed, and that the. notification laid down the definition of "materials" which were allowed to be imported under the duty exemption entitlement scheme. The definition of 'material" is as under :- "RAW materials components, intermediates, consumables, computer software and parts required for manufacture of export product "