this reference under Section 130(1) of the Customs Act, the following question of law has been referred to
this Court:-
"Whether ... stated that the
appellant has acted on the basis of bonafide belief that the goods were importable under OGL and that, therefore, the appellant deserves
coupled with OGL 1/83 entitled the petitioner to import 'Stearin Fatty Acid' under OGL and, again, as we assume, if the petitioner ... itself and which is inconsistent with OGL 1/83 which has been issued under Section 3 of the Act can be given effect
possible, on a fair reading of the provisions of the Act. Some Acts expressly lay down the Policy to guide the exercise of discretion ... Imports and Exports Act empowers the Central Government to prohibit or restrict imports. An OGL order passed under the said section by which it gives
said item was placed under OGL on account of having issued OGL Order No. 1 of 1981 on 15th April, 1981 by the Central Government ... exercise of powers under Section 3 of the said Act of 1947. Therefore, the OGL order by virtue of which the item in question have
items sought to
be imported by such diamond exporters are canalized cannot act as
impediment to the import directly by them. This finding ... that the
appellant therein having acted on the basis of the bonafide belief that the
goods were imported under OGL, deserves lenient treatment. In Hindustan
absolutely under Section 111(d) of the Customs Act read with the Import and Export (Control) Act, 1947. The orders confiscating the goods were appealed ... goods covered by the consignments being OGL Items, their absolute confiscation under Section 111(d) of the Act was bad in law. He therefore while
that the goods being imported in SKD condition are not covered under OGL and fall under Sl. 122, Appendix 2, Part ... OGL. According to them, the goods were imported without valid licence and therefore liable to confiscation under Section 111(d) of the Customs Act
importation was in contravention of Section 111(d) of the Customs Act, 1962 and clearance of the Olive Oil could not be allowed ... held that an unamended Act must be read as if the words of amendment had been written into the Act except where that would lead
classification, covered under Open General Licence (OGL) are not liable to confiscation under 111(d) of Customs Act, 1962 and hence, no redemption fine
Act;
(c) For the above acts of commission and omission, the importer is liable to personal penalty under Section 112(a) of the Act ... lists of Appendix 6 are entitled to be imported under OGL. Mr. Dutta has also urged that since spares of trawlers fall under the specific
