B.P.Banerjee, J. - (1.) This writ petition has been tiled challenging the validity of the demand made by the Assistant Collector of Customs for Group-7 (DEEC Cell) dated 10th June, 1987 whereby the petitioners were directed to pay customs duly on pulp amounting to Rs. 8,22,610.897- on the ground that the petitioners imported 44.963 M.T. of Strawberry Pulp and the item and pulp according to the respondents did not conform in the list of items specified in Annexure -1 to Appendix -19 and that the Duty Exemption Entitlement Certificate benefit was wrongly extended to the petitioner with regard to the pulp since the same was not covered by the Notification No. 117/78-Cus., dated 9-6-1978 as also all proceedings framed thereunder.
(2.) The facts relevant for the purpose of this case are as follows :
(3.) The petitioner company had been carrying on business as Merchant Exporter exporting various goods to foreign countries. On and from 22nd July, 1982 the petitioner company started carrying on business as merchant exporter under Duty Exemption Entitlement Certificate Scheme (referred to as DEEC). Under the said DEEC scheme the petitioner company was entitled to import raw materials under valid Import Licence issued by the Chief Controller of Imports and Exports without payment of any Customs Duty thereon upon the undertaking given by the petitioner to have the goods mentioned in the advance licence, manufactured and to export the said goods of the value mentioned in the said import licence within the time specified in the said licence or within the extended lime.;