CENTRAL ELECTRONICS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) By this Petition under Article 226 of the Constitution of India, the petitioner is seeking the following three reliefs :

(2.) The Petition proceeds on the footing that a Public Sector Undertaking (PSU) like the petitioner is engaged in manufacture of the goods, details of which are set out in para 4.1 of the Petition. The claim is that the petitioners are regular importer and exporter and registered with the Director-General of Foreign Trade. The petitioner, in order to carry on certain production activities, imported automatic machines and the details of this import are also set out in para 4.3 of the Petition.

(3.) The claim of the Petitioner is, as against this import, a provisional duty of Rs. 85,26,959/- under heading 98.01 of the Custom Tariff and Project Import Regulations, 1986, has been paid. A provisional duty bond of Rs. 1,52,50,000/- for differential duty was also executed.