KRAMPE HYDRAULIK INDIA Vs. UNION OF INDIA

JUDGEMENT

(1.) The questions involved in this writ petition are:-

(2.) To examine the questions in the perspective of the petitioners' case, a brief resume of the facts would be necessary.

(3.) The petitioner No.1 held an import licence for, inter alia, importing "Thin Walled Bearings - All Sizes". By a letter of authority, the petitioner No.1 authorised and permitted the petitioner No.2 to import the goods and to open Letter of Credit and make remittance of foreign exchange against the said licence held by the petitioner No.1. On 1.11.1976 the petitioner No.2 filed a Bill of Entry No. 11152 for the import of "Thin Walled Bearings"(hereinafter referred to as the "said goods") which landed at Palam Airport vide Consignment Note No. 098-07804661 (import rotation No. 76/7392-Flight Air India 106 of 19.10.1976). The said goods were taken delivery of by the petitioner No.2 on 2.11.1976 after payment of the duty on the basis of the declared value. The clearance had been allowed against import licence No. T/S/1853921 dated 17.11.1971 in the name of the petitioner No.1. The Bill of Entry for home consumption which was filed by the petitioner No.2 was accordingly assessed, duty was paid and the goods were cleared and taken delivery of by the petitioner No.2. It is alleged that information was received in the Customs House to the effect that the consignment cleared by the petitioner No.2 under the said Bill of Entry had been grossly under-valued and that the import licence against which the said goods had been released did not, in fact, cover the said goods. On the basis of this, certain documents were collected for re-examining the case in the light of the information received in the Customs House.