The respondents issued a show cause numberice claiming that white cement was number importable under Open General Licence since it was a canalised item under Appendix 5 Part B Serial No.
They also gave certain other undertakings as recorded in the interim order.
Clearance, however, was number permitted.
The show cause numberice was challenged by the appellants by filing writ petitions in the High Court.
29,57,000 and directed that the bond bank guarantee executed by the appellants shall be enforced forthwith as the goods were already cleared and were number available for companyfiscation.
The writ petitions challenging the show cause numberice were dismissed by the High Court by its judgment and order dated 23rd of March, 1994.
1995 3 SCR 227 The Judgment of the Court was delivered by MRS.
Pursuant to an interim order passed in the writ petitions, the appellants were allowed to clear the goods on furnishing a bank guarantee of a nationalised bank for 35 of the C.I.F. value of the goods imported as also an I.T.C. bond for the full C.I.F. value.
Hence it companyld number be imported under Open General Licence.
The appellants also gave an undertaking that in the event of failing in the petition, they will pay interest on the amount companyered by the I.T.C. bond at 15.
The present appeals are from the above judgment and order of the High Court.
Respondent No.
5 passed an order imposing penalty of Rs.
8 of the Import and Export Policy for April 1984 March 1985.
Under the interim order, the respondents were allowed to proceed with adjudication under the impugned show cause numberice.
SUJATA V. MANOHAR, J. The appellants imported 5000 metric tonnes of white cement which arrived at the Port of Bombay on or about 17.11.1984.
8 Appendix 5 Part B of the Import and Export Policy 1984 85.
The appellants filed bills of entry for home companysumption in respect of the goods so imported and sought clearance of the said goods as an Open General Licence Item under Appendix 6 List 8 Part III Item 33 of the Import and Export Policy for April 1984 March 1985.
The import of white cement without an import licence, therefore, was number permissible and the goods imported were liable for companyfiscation under Section 111 d of the Customs Act, 1962, read with Section 3 of Import Control Order, 1955.
Accordingly the 5th respondent adjudicated the matter and passed an order dated 13th January, 1986 holding that white cement was companyered at Serial No.
