punished without their acts or omissions under the Customs Act . Department's case is that the goods reported under the OGL but the department ... under the Customs Act and beyond jurisdiction. It is to be dealt with by Import Trade Control Act, 1947 and Rules framed there under
importation of goods under OGL if the importers had kept the same in the warehouse under Section 59 of the Act and after expiry ... Sections 15 , 25 , 59 , 61 and 68 of the Act their Lordships had this to rule: -
"Para 12 - On a fair reading
been determined under Rule 5 of the Customs Valuation Rules 1988 and since the goods are covered under Open General Licence (OGL), the consideration under ... Section 111(d) and (m) of the Customs Act read with Section 3(3) of Foreign Trade (Development & Regulation) Act 1992 is not proper
only point which remains for our consideration is whether the importers had acted bona fide, in that, they had in good faith assumed that ... hard and fast rule can be laid down in that behalf. So also the mere fact that the importers had acted in good faith
under the OGL license has been misutilised penalty cannot be imposed under Section 4I(1)(a) of the Import and Export Control Act ... Act is misconceived and the same is hereby quashed. Petition is allowed.
12. Rule is made absolute.
13. dusty
Control) Order, 1955 was superseded by the Foreign Trade (Exemption From Application Rules in Certain Cases) Order 1993. This Order did not affect ... provisions of Section 4-I(1)(a) of the said Act and further debar the firm, and its directors from making imports, receiving import licences
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
application of Rule 2(a) of the General Rules for Interpretation of the Customs Tariff Act, and accordingly required specific licence for importation. The Commissioner
mistake of mixing up of their freight receipts cannot be ruled out. The appellants have also produced documentary evidences on record showing the purchase ... goods in question are on OGL item and non-notified under the provisions of Section 123 of the Customs Act, 1962. All these evidences have
