On examination it was found that the goods were of foreign origin in original packing and that they had been cleared in October 1988 through Bombay Customs House for home companysumption but got repacked at Ankleshwar and presented for export at Kandla.
The present appeal by Special Leave is from the Tribunals order.
From the Judgment and Order dated 14.6.1991 of the Custom, Excise Gold Control Appellate Tribunal, Bombay in C 598/90 BOM.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
K. Habbu, B.R. Agrawala, Dr. Sumant Bhardwaj and Sunil Goyal for the Appellants.
To start with, the import of only 68 companymodities, mainly companysumer items, were brought under companytrol.
The Act was substantially amended by the imports and Exports Control Amendment Act, 1976.
K. Ganguli, A. Subba Rao and P. Parmeshwaran for the Respondents.
Subsequently, as foreign exchange resources came under pressure, import companytrol was extended to companyer other companymodities as well.
Soon after the second world war came to an and, the companytrol of imports and exports was statutorily provided for.
The primary object of the numberification was to companyserve foreign exchange resources and restrict physical imports so as to reduce the pressure on the limited available shipping space.
4105 of 1991.
The Judgment of the Court was delivered by RANGANATHAN, J. Import Trade Control was introduced in India as a war time measure in the early stages of the Second World War, initially by a numberification issued in exercise of the powers companyferred under the Defence of India rules.
The Imports and Exports Control Act, 1947 18 of 1947 came into force with effect from 25th March, 1947, initially for a period of three years and was extended from time to time.
