B C MODY EXPORT PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This is a writ petition brought under Art. 226 of the Constitution of India seeking to quash order dated April 12, 1979, made by the respondent under S. 111(d) of the Customs Act, 1962.

(2.) The facts, in brief, are that petitioner No. 1 is eligible export house and holds an eligibility certificate for products of the following groups :

(3.) The petitioners in the year 1974 had imported 8 consignments of synthetic resin polyester resin chips (semi dull) from Japan. These imports were effected under bills of entry dated March 11, 1974 to Oct. 31, 1974, of which details are given in para 3 of the petition. The licences in respect of these import items had been issued in favour of Actual Users (Registered Exporters) and they have been transferred in the name of petitioners under sub-cl. 5(3)(i) of the Imports (Control) Order, 1955. The Collector of Customs, Bombay, served show cause notices in respect of these eight consignments under S. 124 of the Customs Act, 1962, objecting to the import of these products on the basis of the aforesaid licences on the ground that those licences did not cover the imported products. The goods were confiscated under S. 11l(d) of the Customs Act, 1962 read with S. 3 of the Imports & Exports (Control) Act, 1947, subject to redemption on payment of fine. The Collector of Customs, Bombay, also imposed on the petitioners penalties under S. 112 of the Customs Act, the details of which are furnished in para 5 of the petition. The appeals were filed by the petitioners before the Central Board of Excise and Customs but those appeals came to be rejected. The petitioners then filed revision petitions to the Government of India under S. 131 of the Customs Act, 1962. The revision petitions were only partly allowed inasmuch as redemption fine was reduced to about 50% and penalties imposed were set aside.