BEST LIQUIFIABLE GASES LTD. Vs. COLLECTOR OF CUSTOMS (APPEALS)
LAWS(CAL)-1990-6-29
HIGH COURT OF CALCUTTA
Decided on June 06,1990

Best Liquifiable Gases Ltd. Appellant
VERSUS
Collector Of Customs (Appeals) Respondents

JUDGEMENT

Susanta Chatterji, J. - (1.) The present writ petition has been filed challenging the orders dated 29 -7 -1987 and 24 -11 -1987 confirming the demand of the bond and rejecting the appeal being Annexures 'D' and 'E' respectively and for other consequential reliefs on the ground that the respondent No. 2 Assistant Collector of Customs by rejecting and/or refusing registration of Project Import Contract inspite of payment of proper import duty under Heading No. 84.66 of the Customs Tariff Act of 1975 has failed to act in accordance with the provisions of Project Imports (Registration of Contract) Regulations, 1965 read with the Customs Tariff Act of 1975. It is stated that the respondent No. 2 committed an error by fixing the amount arbitrarily at a highly inflated figure of Rs. 81,710.94 even after realisation of proper Import Duty of Rs. 40,855.47P. for the imported consignment.
(2.) The petitioner alleges that against the order of adjudication passed by the respondent No. 2 the petitioner preferred an appeal before the respondent No. 1 Collector of Customs (Appeals) and the respondent No. 1 who heard the petitioner's appeal on 16th of November, 1987 dismissed the same holding, inter alia, that two of the documents had not been produced before the original authority in time although the same had been produced at the appellate stage and that submission at the appellate stage cannot come to their rescue.
(3.) Being aggrieved the petitioner has come to this Writ Court seeking reliefs as indicated above.;


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