SCALE (1)176
ACT:
Customs Act, 1962 : Sections III(d), 112 and 125--Calcar-
eous stone imported by appellant--Whether 'marble' under
Import ... goods under OGL is not admis-
sible and therefore in exercise of the powers conferred
under Section 111(d) of the Customs Act
placed on Section 61(2) of the Customs Act
(hereinafter referred to as the `Act'). The High Court of
Bombay dismissed a batch ... under Section 61(2) of the Act.
6. In all these cases, the assessees have imported goods
under OGL and filed Bills of Entry under
import of OGL items. An application was made to the
Joint Chief Controller of Imports and Exports for the
endorsement of OGL items ... import licence for import of
OGL items. On this date no import of beef tallow was
permitted under OGL except through canalised agency
only point which remains for our consideration is whether the importers had acted bona fide, in that, they had in good faith assumed that ... therefore, satisfied that the import under OGL was not a bona fide act. We, therefore, dismiss both the appeals as well as the writ petition
licence issued under the
Industries (Development and Regulation) Act, 1951 , necessary for claiming
the benefit of OGL and, therefore, the goods were imported without ... Development and Regulation) Act, 1951 and thus it was
not an actual user (industrial) entitled to import the said goods under
OGL. It was also
could not be cleared under OGL and as such the goods were liable to be confiscated under the Customs Act, 1962 (the Act). Accordingly ... goods were covered by the OGL and as such the order of confiscation under Section III (d) of the Act was set aside. Consequently
order permitting
imports under OGL in certain cases in the context of the
provisions of the Imports and Exports Control Act, 1947 , as
well ... imported by them under
OGL and the conditions governing such importation. Item 36
of this Appendix permits the import, under OGL, "by all
persons
tallow was not canalised and could
therefore, be freely imported as an OGL item. It was on June
5, 1981 that the import of beef ... granted. Beef tallow could be imported under
the preexisting licences as an OGL item even after June 5,
1981
688
and upto the date
Act would not necessarily be
relevant for the purposes of a criminal case.
The Commissioner of -Income-tax, Bombay South, Bombay v.
Messrs. Ogle Glass ... singular, must, by virtue of s. 13 of the General Clauses
Act, 1879, include the plural and therefore, a person
accused of several offences
contravention of the provisions of the Customs Act, 1962
read with the Imports and Exports (Control) Act, 1947 . The
Collector in these circumstances directed ... OGL.
It was further contended that the rate of duty of the
imported goods, as provided in section 15 of the Customs
Act, 1962 shall
