character, cannot affect the OGL order, and as such no item was placed under OGL because of the issuance of OGL order ... issue of an order under Section 3 of the Act to amend OGL No. 1/83.
18. It is the submission of Mr. Habibullah Basha
provisions of the Monopolies and Restrictive Trade Practices Act and the Customs Tariff Act , the scope, vis-a-vis levy or non-levy on anti ... Customs Act . The two Acts operate in different fields and have different purposes. The Import Control Act and the Customs Tariff Act are concerned with
Section 3(1) of the Imports and Exports Act, Amoxycillin Trihydrate could not be imported under OGL licence, as the said item became canalised item ... Imports and Exports Act and the public policy, the public policy has no legal effect in amending the OGL order. He also placed reliance
reference came to be made under Section 130(1) of the Customs Act, 1962 at the instance of the applicant - Company to refer to following ... powers conferred under the Act, which has come to be exercised in dealing with a violation under the Act. The penalty in question came
Act, which makes it clear that any person, who in
relation to any goods, does or omits to do any act which act or
omission ... that the appellant
therein has acted on the basis of bona fide belief that the goods were
importable under OGL and therefore, the appellant deserves
reference came to be made under Section 130(1) of the Customs Act, 1962 at the instance of the applicant-Company to refer the following ... powers conferred under the Act, which has come to be exercised in dealing with a violation under the Act. The penalty in question came
further submitted by the learned Counsel appearing for the petitioner that he acted only officially and only on the basis of the order passed ... petitioner that he acted only as per the direction of the Superior and therefore, he had acted only in the official capacity
burden lies on the customs department to show that the appellant has acted dishonestly or contumaciously or with the deliberate or distinct object of breaching ... stated that the appellant has acted on the basis of bona fide belief that the goods were importable under OGL and that, therefore, the appellant
Act and the Importer is not liable for penalty under section 112(a) of the Act. The Tribunal reversed the finding rendered by the Adjudicating ... merit rate as the item was freely importable under Open General Licence (OGL) and falling under Chapter Heading 74.01. The Tribunal took note
filed under Section 130(1) of the Customs Act, 1962, against the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench ... Revenue is on appeal under Section 130(1) of the Customs Act, 1962 against the Final Order Nos.674 to 680 of 2007 dated
