Petitioner was permitted to make
import was in fact accepted and acted upon by both parties as a licence to
import. That apart on 30th March ... under the provisions of the Imports and Exports
(Control) Act, 1947 (18 of 1947) and rules framed thereunder,
without prejudice to any other action such
that orders issued under Section 3 of the Imports and Exports (Control) Act, 1947, have statutory force, whereas public notices arc policy statement administratively made ... conflict between general provision and special provision in the same Act or Rules, special provision must prevail over the general provision. In other words
following magnitude :
Year Import of Gold in Metric tones
OGL BAGGAGE SIL TOTAL ... there exists a very peculiar situation. On the one hand the Customs Act considers it necessary to ask a person to establish the legality
under Rule 9(2) read with Section 11-A of the Central Excise Act, 1944 (For short "Act") and as to why penal ... taken against them under rule 173 Q of the Central Excise Rules, 1944 (For short "Rules"). The appellants through their Counsel Shri
terms of Export Import Policy, the 'parts' fell under OGL and they could import the same. However, the department initiated proceedings to classify ... heading 8470.21 by applying the Interpretative Rule 2(a) of General Rules of Interpretation of Customs Tariff Act and on that premise, held that being
Memorandum of Appeal. The appellants are claiming clearance under the OGL which is an Open General Licence and is in the nature of an exemption ... report that in a taxing Act provisions providing an "exception to the general rule of taxation are to be construed strictly against those
sold. It is also stated in Heading 83.07.00 of Central Excise Tariff Act that:
"flexible tubing of base metal with or without fittings ... been undertaken. Hence the statutory records maintained under Central Excise Act and Rules did not disclose the activity of manufacture having been undertaken
Akbar Badrudin Jiwani vs Collector Of Customs, Bombay on 14 February, 1990
Equivalent citations: 1990
Roplas (India) Ltd. And Another vs Union Of India And Another on 6 July, 1988
M/S Hindustan Machines vs Cce, Delhi on 14 February, 2013
IN THE CUSTOMS, EXCISE
