VINOD GUPTA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner carries on business under the name & style of M.B. Impex as sole proprietor thereof. He obtained several REP licences for valuable consideration. All the said REP licences permit Importation of Inter alia, "seeds/bulbs/mother plant/germ plasm".

(2.) Under similar REP licences permitting Importation of Inter alia, seeds/bulbs/mother plant/germ plasm, S.V.A Udyog Viniyog Ltd. In the month of April 1987 Imported 8 consignments of rapeseed and all of them were cleared by Calcutta Customs upon being satisfied that the said imports were covered by relative Import licences. Similarly, Agro Impex imported 9 consignments of rapeseed on the strength of similar import licences in the month of April 1987 and Calcutta Customs cleared the same.

(3.) In view of express permission for importation of seed as contained In the Import licence and actual Importation of rapeseeds by M/s. S.V.A Udyog Viniyog Ltd. and M/s. Agro Impex as mentioned hereinbefore and various other organisation and clearance of the same by the Customs authorities, the petitioner entered into a contract with M/s. Cargill of France for importation of approximately 1410 M.T. of rapeseeds.