APOLLO PAPER MILLS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Why the petitioner should be saddled with the warehousing charges for the inordinate delay on the part of the Customs authorities in finalising the assessment of the goods imported by the petitioner. In the alternative, why the Central Warehousing corporation (C. W. C. ) should not be directed to waive / bear the warehousing charges is the question raised in this petition. The petitioner, accordingly, seeks a writ directing the Customs department to bear the demurrage charges or in the alternative seeks an order directing the C. W. C. to waive the demurrage charges in respect of the goods imported by the petitioner.

(2.) The relevant facts are that in the year 1995, the petitioner wanted to set up a paper manufacturing unit at Gujarat Industrial Development corporation, Jhagadia, District Bharuch, Gujarat by importing second-hand machinery from a company in u. K. at a concessional rate.

(3.) Under the prevailing Export-Import Policy, import of second hand machinery at a concessional rate of duty was permissible only if the project was cleared by the Ministry of Industry, Government of india (GOI) and the said project was registered under the Project Import Regulations framed under the customs Act, 1962.