A.K.Sengupta, J. - (1.) This application under Article 226 of the Constitution is directed against the failure on the part of the respondents to give effect to the order dated 15th May, 1985 passed by the Collector of Customs (Appeals) and consequent withholding of the refund amounting to Rs. 6,04,733.47 P. The petitioner has also claimed interest as the said sum was not refunded by the respondents.
(2.) The facts are in a narrow compass. The petitioner carries on business, inter alia, as Publishers and Printers. The petitioner publishes the daily news paper "The Pataliputra Times" from Patna. It owns a Press. Under the Import Policy of the Government of India for the year 1983-84, printing machinery including Photo-Composing/Type-setting Machines and Systems and ancillaries thereof such as Key Boards are importable under the Open General Licence Scheme under Appendix 2 of the said import policy.
(3.) Customs duty was leviable on such Photo-Composing/Type-Setting Machines and ancillaries thereof including Display Screen, Type-Setting Unit and Key Board as and at the rates prescribed therefor, at the relevant time, under Heading No. 84.34 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as "the said Act") read with Notification Nos. 114/80-Cus. and 110/84-Cus. both issued by the Central Government in exercise of powers conferred upon it by Section 25 of the Customs Act, 1962.;