Bhagabati Prosad Banerjee, J. - (1.) This is an application under Article 226 of the Constitution filed by the petitioner praying for - (a) A writ in the nature of Mandamus commanding the respondents to act according to law and to forbear from giving effect or further to the orders of adjudication being annexure 'C' to 'H' hereof and from levying any fine or penalty or from holding that the consignments of Synthetic Shoe Uppers imported or to be imported are not authorised under the licence in question and to refund the redemption fine already paid with interest at the rate of 18% per annum for the date of payment till the date of refund; (b) A writ in the nature of Certiorari calling upon the respondents to produce all relevant records before the Hon'ble Court in connection with the impugned orders of adjudication being annexure 'C' to 'H' so that the same may be quashed and set aside and conscionable justice may be rendered; (c) A writ in the nature of prohibition commanding the respondents from giving any effect or further effect to the orders of adjudication being annexure 'C' to 'H' hereof and from levying any fine or penalty or from holding that the consignments of Synthetic Shoe Uppers imported or to be imported are not authorised under the REP licences in question and from demanding any fine or penalty.
(2.) The petitioner filed the said application challenging the order of adjudication passed by J.K. Batra, Deputy Collector of Customs, Calcutta dated 11-11-1987 being order No. S-33-40-41/87A(3). By the said order it was held that importation of footwear components shoe upper without a proper licence was prohibited under Section 11 of the Customs Act, 1962 read with Section 3 of the Imports & Exports Control Act, 1947. The said goods were confiscated under Section 111(d) of the Customs Act, 1962 and in view of the fact that similar consignments had been allowed to be cleared in the immediate past against such REP licences, a lenient view was taken and option was given to the importer to redeem the goods on payment of a fine of Rs. 65,000/- on Noting No. 3323 dated 29-10-1987 and Rs. 33,000/- on Noting No. 97 dated 2-11-1987 under Section 125(i) of Customs Act, 1962.
(3.) The fact of this case is that between May, 1987 and August, 1987, four consignments of shoe uppers were imported by the petitioner and duly cleared and released by the Customs authorities without any objection whatsoever on the basis of several R.E.P. Import licences issued in terms of Serial No. D. 2.1(1) of Appendix 17 of the Import & Export Policy, 1985-88. The said licence was annexed as annexure 'A' to the writ application. On the basis of the said order the imported goods were released by the petitioner and that the said order of assessment had never been challenged or disputed by the Customs authorities. Subsequently, in or about September 1987 six consignments of similar shoe uppers were imported by the petitioner under the similar licences. But the Customs authorities refused to clear the said goods on the basis of the licence and an adjudication proceeding was started in which it was found that the said importation was invalid and the goods were confiscated. But at the same time, the petitioner was given option to redeem the goods on payment of fine. The petitioner cleared the said consignments on payment of fine in lieu of confiscation because of the Reliance World Cup Cricket Tournament and/or for the Puja Festival. Other two consignments were kept in a Bonded Warehouse and an aggregate sum of Rs. 2,98,000/- had been paid as redemption fine in lieu of confiscation. On or about 3rd December, 1985 another consignment landed at the Port at Calcutta and the petitioner apprehended that the Customs authorities may impose redemption fine in this case also and accordingly, the petitioner moved this writ application.;