EYELITE OPTICAL INDUSTRIES Vs. COMMISSIONER OF CUS

JUDGEMENT

(1.) APPELLANT-WRIT petitioner (hereinafter referred to as 'the appellant') has filed this appeal against the order of the Single Judge in W. P. No. 9153/99 dated 9th of June, 1999 dismissing the petition thereby confirming the order of the Commissioner of Customs (for short, 'the respondent)holding that the Kar Vivad Samadhan Scheme 1998 (for short, 'the Scheme') would not be applicable to the case of the appellant as he had waived issuance of a show-cause notice.

(2.) IN order to appreciate the contention raised, it is necessary to give some of the basic facts which have been spelt out by the appellant in his writ petition.

(3.) APPELLANT is a private limited company engaged in the manufacture of spectacle frames and sun glasses since 1980. In October 1996, the appellant imported certain goods and filed a bill of entry for the clearance of goods. The supplier's invoice indicated the description and quantity of the goods. Appellant had earlier imported identical consignments and claimed exemption and the authorities had allowed the said exemption. He was under a reasonable belief that even the import made in October 1996 would be exempted from duty.