UNIVERSAL IMPORTS AGENCY ANOTHER VICTORY TRADERS Vs. CHIEF CONTROLLER OF IMPORTS AND EXPORTS:CHIEF CONTROLLER OF IMPORTS AND EXPORTS
LAWS(SC)-1960-8-23
SUPREME COURT OF INDIA
Decided on August 23,1960

UNIVERSAL IMPORTS AGENCY,VICTORY TRADERS Appellant
VERSUS
CHIEF CONTROLLER OF IMPORTS AND EXPORTS Respondents





Cited Judgements :-

SOUTHERN PETROCHEMICAL INDUSTRIES CO LTD VS. ELECTRICITY INSPECTOR AND E T I O [LAWS(SC)-2007-5-192] [REFERRED TO]
NEPAL KNITTING WEAVING MILLS PRIVATE LIMITED VS. UNION OF INDIA [LAWS(DLH)-1973-2-7] [REFERRED]
ANIL KUMAR KHURANA VS. MUNICIPAL CORPORATION OF DELHI [LAWS(DLH)-1996-2-70] [REFERRED TO]
LUCKNOW NAGAR MAHAPALIKA VS. SARDAR KARAMJEET SINGH [LAWS(ALL)-1961-11-3] [REFERRED TO]
GIMPEX LIMITED VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1996-8-83] [REFERRED TO]
MURTHY V S R VS. ENGINEER IN CHIEF [LAWS(APH)-1997-10-79] [REFERRED TO]
HAJI HABIB HAJI PIR MOHAMMED VS. ASSISTANT COLLECTOR OF CUSTOMS [LAWS(CAL)-1961-1-15] [REFERRED TO]
RAMCHAND JAGDISHCHAND VS. DEPUTY COLLECTOR OF CUSTOMS CALCUTTA [LAWS(CAL)-1961-5-10] [REFERRED TO]
DEPUTY COLLECTOR OF CUSTOMS VS. RAMCHAND JAGADISH CHAND [LAWS(CAL)-1963-7-19] [REFERRED TO]
ASSISTANT COLLECTOR OF CUSTOMS FOR APPRAISEMENT VS. BILBA PAPER PRIVATE LTD [LAWS(CAL)-1965-6-23] [REFERRED TO]
NARULA TRANSPORT SERVICE VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1978-3-18] [REFERRED TO]
UNITED MOTOR WORKS MADRAS VS. STATE OF MADRAS [LAWS(MAD)-1967-11-12] [REFERRED TO]
A M S VS. UNION TERRITORY OF PONDICHERRY [LAWS(MAD)-1969-3-16] [REFERRED TO]
UNION OF INDIA VS. ALOK EXPORTS [LAWS(BOM)-1980-2-12] [REFERRED TO]
FRENCH INDIA IMPORTING CORPORATION DELHI VS. CHIEF CONTROLLER OF IMPORTS AND EXPORTS [LAWS(SC)-1961-4-58] [FOLLOWED]
PIONEER TRADERS EASTERN OVERSEAS PONDICHERRY VS. CHIEF CONTROLLER OF IMPORTS AND EXPORTS PONDICHERRY:CHIEF CONTROLLER OF IMPORTS AND EXPORTS PONDICHERRY [LAWS(SC)-1962-9-19] [APPLIED]
TATA ENGINEERING AND LOCOMOTIVE CO LIMITED AUTOMOBILE PRODUCTS OF INDIA STATE TRADING CORPORATION OF INDIA LIMITED VS. STATE OF BIHAR MOHD SHARFUDDIN SALES TAX OFFICER BOMBAY COMMERCIAL TAX OFFICER [LAWS(SC)-1964-2-22] [REFERRED]
HASAN NURANI MALAK VS. S M ISM AIL ASSISTANT CHARITY COMMISSIONER NAGPUR [LAWS(SC)-1966-8-14] [REFERRED]
DARSHAN OILS PRIVATE LIMITED BOMBAY SOAP FACTORY VEE KAY OILS PRIVATE LIMITED VS. UNION OF INDIA [LAWS(SC)-1994-11-34] [DISTINGUISHED]
GAJRAJ SINGH VS. STATE TRANSPORT APPELLATE TRIBUNAL [LAWS(SC)-1996-9-169] [DISTINGUISHED]
DHARANGADHRA CHEMICAL WORKS VS. DHARANGADHRA MUNICIPALITY [LAWS(SC)-1985-9-47] [RELIED ON]
G V K INDUSTRIES LIMITED VS. CENTRAL ELECTRICITY AUTHORITY [LAWS(DLH)-2006-2-98] [REFERRED TO]
S K MITTAL VS. UNION OF INDIA [LAWS(DLH)-2009-5-180] [REFERRED TO]
JAIN SHUDH VANASPATI LTD VS. COLLECTOR OF CUSTOMS [LAWS(CAL)-1989-4-13] [REFERRED TO]
AATIF NASIR MULLA VS. CENTRAL POTA REVIEW COMMITTEE [LAWS(BOM)-2010-9-34] [REFERRED TO]
RAJENDRA PRASAD GUPTA VS. STATE OF BIHAR [LAWS(PAT)-1974-3-3] [REFERRED TO]
STATE OF RAJASTHAN VS. UNION OF INDIA [LAWS(RAJ)-1978-10-1] [REFERRED TO]
NARAYAN TRADING CO VS. ABCOM TRADING PVT LTD [LAWS(MPH)-2012-9-274] [REFERRED TO]
GOPAL SINGH VS. DIRECTOR FOOD SUPPLIES [LAWS(J&K)-1970-4-10] [REFERRED TO]
MANSA SINGH VS. ZORA SINGH AND OTHERS [LAWS(P&H)-1962-11-30] [REFERRED TO]
PRATI SHAILESH PATEL VS. STATE OF GUJARAT [LAWS(GJH)-2016-8-40] [REFERRED TO]
VINOD KUMAR JAIN AND OTHERS VS. DY CHIEF CONTROLLER OF IMPORT AND EXPORTS [LAWS(DLH)-1985-2-61] [REFERRED TO]
G DASS AND COMPANY VS. D P ANAND [LAWS(CAL)-1961-7-30] [REFERRED]
MONA D/O MD SUBHAN VS. STATE OF RAJASTHAN THROUGH P P [LAWS(RAJ)-2018-5-34] [REFERRED TO]
SEEMA GUPTA VS. SUPREME INFRASTRUCTURE INDIA LTD AND ORS [LAWS(NCLT)-2017-3-39] [REFERRED TO]
STATE OF TAMIL NADU VS. P.SARAVANAN [LAWS(MAD)-2019-10-196] [REFERRED TO]
STATE OF TAMIL NADU VS. P.SARAVANAN [LAWS(MAD)-2019-10-196] [REFERRED TO]
STATE OF TAMIL NADU VS. COMMISSIONER [LAWS(MAD)-2019-10-269] [REFERRED TO]
VIANAAR HOMES PRIVATE LIMITED VS. ASSISTANT COMMISSIONER (CIRCLE-12), CENTRAL GOODS & SERVICES TAX, AUDIT-II, DELHI [LAWS(DLH)-2020-11-36] [REFERRED TO]


JUDGEMENT

- (1.)These four petitions are filed under Art. 32 of the Constitution for quashing the orders of the Assistant Controller of Imports and Exports, the Collector of Customs and Central Excise, Pondicherry, the Board of Revenue, and the Government of India, and for an appropriate direction requiring the respondents to refund the amount realised from the petitioners.
(2.)Messrs. Universal Imports Agency and the proprietor of the agency are the petitioners in the first three petitioners and Messrs. Victory Traders and the petitioners in the last one. The Chief Controller of Imports and Exports, Pondicherry, the Collector of Customs and Central Excise, Pondi-cherry, the Central Board of Revenue, and the Government of India are the respondents in all the petitions.
(3.)Messrs. French India Importing Corporation and Messrs. B. S. and Co. intervened in the Writ Petitions.
;


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