Full Judgment
2. The appeal is directed against the Order-in-Original No. S/10-03/96 IV, dated 6-2-1996. The Appellant caused an import of Blue Cans with printed Gold Lids, and sought clearances as an OGL item. It was however felt that the item was removed from OGL with effect from 2-8-1995, vide Circular No. 56/92-97. The appellants submitted that they had already moved the licencing authority for issue of licence, in the proceedings before the Commissioner, however, licence could not be procured and produced and hence, he passed the order confiscating the goods under Section 111(d) of the Customs Act, with an option to pay redemption fine of Rs. 15,00,000/- (Rupees Fifteen lakhs only) and imposed penalty of Rs. 10,00,000/- (Rupees Ten lakhs only).
3. Shri S.N. Kantawala, the Ld. Advocate submits that now they have obtained the licence which permits the import of the goods already shipped and arrived. The licence was submitted before the Adjudicating Authority on 7-2-1996, but by the time, the Note Sheet order was already passed and hence, the same was not accepted. He pleads that with licencing authority having already permitted the import, order has to be set aside.
4. Heard Shri Krishnamurthy, the Ld. JDR. He however, submits that the licence was not available before the Commissioner of Customs and he was not told that the licence would be obtained even for the goods that had already arrived. The Commissioner, in his order has also mentioned that any licence obtained would be prospective in that case, the order is correct. He also pleads that the licence is a new document and for introducing in the evidence, the party should first seen permission, which has not been done, and hence the same cannot be seen.
5. Considering the submission, now the licence is produced which bears the endorsement for import of the goods, which have already arrived.
From the order of the Commissioner, it appears that the appellants pleaded before him that the processes of obtaining the licence was already undertaken, because the licence was not available till the day, the Order-in-original was passed the Collector, cannot be said to have acted contrary to the provisions, but now when the licence is made available, it has to be examined and appropriate orders have to be passed, in the light of the said licence. In the result we set aside the order passed by the Commissioner of Customs, and remand back the matter to him, for reconsideration in the light of the licence, that has now been procured. The appellants shall produce the licence before the adjudicating authority, who shall, after hearing the party pass an appropriate orders. The consignment is live consignment and hence, Commissioner may give priority to this matter.