ORDER
Gowri Shankar, Member (T)
1. Appeal taken up for disposal with consent.
2. The appellant imported a consignment consisting of two sets of cop winders for extruder containing 132 spindles each. The EPCG licence under which clearance were claimed of these goods, permitted import of two sets of cop winders of 228 spindles each and not 132 spindles each. On this being pointed out to the importer, he requested for clearance on ITC bond pending amendment to the licence. Clearance was thus allowed. In the order impugned in the appeal before us, the Commissioner (Appeals) has confirmed the action of the Assistant Commissioner invoking the ITC bond executed by the importer, for the reason that the amended licence valid to cover the goods was not produced within the period of one month allowed for the purpose.
3. The advocate for the appellant says that there was some delay in getting the licence amended. He says that licence has now been amended but in connection with some proceedings, has taken over by the Special Investigation and Intelligence Branch (SUB) of the Custom House. He further contends that the goods were freely importable, and the most that the department could do, therefore, is to demand duty on the goods and not invoke the ITC bond, which was executed for the entire value of the goods.
4. The departmental representative has no objection to the matter being sent back but contends that the copy of the amended licence produced in the appeal does not indicate existence of an amendment to cover the goods. It also did not indicate that any amendment made to the licence is valid to cover the goods already imported.
5. The points made by the departmental representative has some justice to see. We are unable to agree that the covering letter dated 21st December, 1995 of the licensing authority, which refers to the amendment having been made under the licence, itself constitutes the amendment. The letter specifically refers to the return of the Customs copy of the licence after its amendment and asks the importer to submit the exchange control copy also for amendment. This indicates that the licence itself has been amended. This is also the normal practice. The covering letter issued subsequent to the licence, unless expressly indicated, cannot become part of the licence already issued. We, however, are unable to come to a final decision as to whether the amended licence cover the imported goods in the absence of the licence and consider that this matter should be examined afresh by the adjudicating authority. That authority will also, in addition to examining the validity of the amended licence of the goods already imported, decide, in case he finds the licence is not acceptable, on the other point raised by the appellant, in that event only duty is payable.
6. Accordingly the appeal is allowed. Impugned order set aside. Assistant Commissioner shall adjudicate the matter afresh according to law.