G. T. Nanavati, J. - (1.) The applicant in both these applications is Northern Plastics Limited (now merged with Consolidated Photo and Finest Ltd.). It was the appellant in the above civil appeals which have been allowed by this Court by its decision dated 14-7-1998. These applications have been filed for direction under Article 142 of the Constitution read with Order 47, Rule 6 of the Supreme Court Rules, 1966.
(2.) The applicant had imported 59 jumbo rolls of Photographic Colour Films (Unexposed) Positive in January, 1989. He filed the bill of entry on 11-1-1989 for clearance of the said goods. The goods were not cleared by the customs authorities as they had some doubt regarding its correct classification and entitlement to the benefit of exemption of customs duty and countervailing duty under the notifications mentioned in the bill of entry. That ultimately led to issuance of show cause notice on 14-8-1989 for confiscation of the said goods on the grounds that there was misdeclaration of description in the bill of entry for the purpose of classification and availing of exemption and the goods were not eligible for import under O.G.L. By an order dated 14-9-1989 the Collector of Customs ordered confiscation of those goods. However, taking into account the entire facts and circumstances of the case he gave the applicant an option to redeem those goods on payment of redemption fine of Rs. 5,00,000/-. He also imposed a penalty of Rs. 10,00,000/-.
(3.) The goods were earlier ordered to be released by an interim order dated 27-4-1989 passed by the Gujarat High Court. But as the said order was challenged both by the Union of India and by Hindustan Photo Films in this Court by filing S.L.P. (C) Nos. 8225 of 1989 and 9012 of 1989 they were not released. Meanwhile on 16-8-1989 Delhi High Court had also passed an order restraining the applicant to deal with or sell the said goods in any manner even if released in their favour by the customs authorities. The goods thus could not be obtained by the appellant and they came to be sold by the customs authorities even while the above appeals were still pending in this Court. Against the order of Collector dated 14-9-1989 the applicant had preferred an appeal to CEGAT. The appeal was virtually dismissed except that the fine of Rs. 10,00,000/- was reduced to Rs. 5,00,000/-. Aggrieved by the Collector's order dated 14-9-89 as confirmed by CEGAT the applicant had filed Civil Appeal No. 3325 of 1990. Civil Appeal No. 4196 of 1989 was filed against the earlier order of the Collector.;