SVA UDYOG VINIYOG LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) AN interesting question arises in this Writ Petition whether almonds are seeds or dryfruits under the Customs Laws and whether they are covered by a REP (replenishment) licence issued by the Licensing Authorities. The Petitioners have prayed for a writ of certiorari calling for the records of the Petitioners' case and, after looking into the legality thereof, to quash the impugned order dated 26-7-1988 passed by the Additional Collector of Customs, Bombay.

(2.) THE Petitioners imported two consignments of almonds on 6-5-1988 and 23-5-1988 under two licences annexed as Exhibits 'b' and 'c', respectively, to the Petition. In respect of these two consignments, the Petitioners submitted two Bills of Entry for Home Consumption. In these Bills of Entry, the goods were described as 'seed of Almonds - Non Pareil Quality'.

(3.) ON 25-5-1988, the Customs Authorities issued two Show Cause Notices to the Petitioners in respect of the said two consignments, asking the Petitioners to show cause why penal action should not be taken against them and the goods confiscated under Section 112 and Section 111 (d) of the Customs Act, 1962. The Petitioners, by their letter dated 7-7-1988, replied to the said Show Cause Notices. In the said reply, the Petitioners contended that the consignments consisted of seeds of almonds and hence were covered by the two licences produced by them.