PRATIBHA PROCESSORS Vs. UNION OF INDIA

JUDGEMENT

(1.) Leave granted in all the special leave petitions.

(2.) In this batch of 31 appeals a common question of law arises for consideration. It is regarding the interpretation to be placed on Section 61(2) of the Customs Act (hereinafter referred to as the Act). The High Court of Bombay dismissed a batch of 36 writ petitions in the matter by a common judgment dated 19 th November, 1992. The question that arose for consideration was possed thus:-

(3.) Writ Petition No. 1854 of 1991 was treated as the main case. The facts in the said case were adverted to in detail. The judgment in the said case was followed in all other cases, including Writ Petition Nos. 1908 of 1991, 1958 of 1991 and 3145 of 1991. The three appeals C. A. Nos. 2416-2418 of 1993 are preferred against the judgments in the said writ petitions. For convenience sake the facts relevant to Writ Petition No. 1854 of 1991 (the main judgment) will be adverted to since the facts are almost identical in all the other cases.