Ajit Kumar Sengupta, J. - (1.) In this application under Article 226 of the Constitution of India, the petitioner has challenged the show-cause notice dated 5th March, 1993 issued by the Asstt. Collector of Customs, Postal Appraising Department.
(2.) Shortly stated the facts leading to this application are that in the course of business the petitioner entered into contract with M/s. Goldsmith Seeds, Inc. Gilory, CA 95021, USA for supply of Flower Seeds. As would appear from the Invoices of the said foreign supplier being Invoice Nos. 4251, dated 1st June, 1992, 4281, dated 4th June, 1992 and 4337 dated 15th June, 1992 the said foreign supplier by Registered Air Mail sent the petitioner the subject Flower Seeds.
(3.) Government of India, Ministry of Agriculture issued a circular dated 15th June, 1992 being No. 5-9/92 Tech. on the subject of relaxation of Import Permit wherein at Clause 2 it was unambiguously provided that 'Import Permit and Phytosanitary Certificate' are no longer required for the import of plant and plant materials meant for consumption, or sowing/planting imported as accompanied baggage and through Postal Channel.;