UNIVERSAL IMPORTS AGENCY ANOTHER VICTORY TRADERS Vs. CHIEF CONTROLLER OF IMPORTS AND EXPORTS:CHIEF CONTROLLER OF IMPORTS AND EXPORTS

JUDGEMENT

(1.) These four petitions are filed under Art. 32 of the Constitution for quashing the orders of the Assistant Controller of Imports and Exports, the Collector of Customs and Central Excise, Pondicherry, the Board of Revenue, and the Government of India, and for an appropriate direction requiring the respondents to refund the amount realised from the petitioners.

(2.) Messrs. Universal Imports Agency and the proprietor of the agency are the petitioners in the first three petitioners and Messrs. Victory Traders and the petitioners in the last one. The Chief Controller of Imports and Exports, Pondicherry, the Collector of Customs and Central Excise, Pondi-cherry, the Central Board of Revenue, and the Government of India are the respondents in all the petitions.

(3.) Messrs. French India Importing Corporation and Messrs. B. S. and Co. intervened in the Writ Petitions.