Subhro Kamal Mukherjee, J. - (1.) This Letters Patent appeal in directed against the judgment and order dated March 31, 1986 passed by a learned Single Judge of this Court whereby the learned Single Judge allowed an application under Article 226 of the Constitution of India (writ petition in short) and set aside an order dated July 26, 1984 passed by the Collector of Customs, Calcutta.
(2.) Saraf Paper Mills Limited, the writ petitioner No. 1, imported from Singapore to Calcutta 131.640 metric tons of papers in 3,240 bundles. The declare descriptions of the goods, as per the bill of entry, was "paper waste unprinted white news.". It has been contended that those paper were imported for the purpose of converting into paper pulp for manufacturing of papers in the paper mill of the petitioner No. 1 company. It has been contended such goods were imported under item No. 72 of Appendix VI of the handbook of the exports and imports under which the said commodity could be brought without any licence. It was claimed that as those were paper waste, the petitioners were entitled to import the goods without payment of any custom duty as provided in Chapter 47, Serial No. 47.02 of the Customs Tariff Act, 1975.
(3.) Serial No. 47.02 of the Customs Tariff Act, 1975 was as follows:- "Waste paper and paper board, scrap article or paper or paper board, fit only for use in paper making.";