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TAWAKKAL G.E. CORPN. versus COLLECTOR OF CUSTOMS


The Para 3 Schedule issued under different notifications is a specific list of five items that can only be exported under quality control. The last notification published in 1990 was in the field when the department initiated proceedings against the applicants for non-standard goods when it was intended for export goods mentioned in Schedule V of such notification. Excludes goods / goods that were intended to be exported by the applicants, which is specifically dealt with by the Schedule V of the notification which can only be exported under quality control which includes specific notification provisions. In Schedule V, prevailing will prevail over the general provisions of law made in paragraph 3 of exports. (Quality Control) Order, 1973 Thus, under the Export (Quality Control) Order, 1973, the department had no power to prosecute the applicants.

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