HEWLETT PACKARD INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition has been filed praying for a mandamus directing the respondents No.2 and 3, the Commissioner of Customs, Aircargo, New Delhi Customs House, IGI Airport, New Delhi and the Deputy Commissioner of Customs to implement the order of the Commissioner of Customs (Appeals) New Delhi dated 6.8.2001 and for a mandamus directing the said respondents to finalise the assessment in respect of 28 Bills of Entry in question on the basis of the aforesaid order of the Commissioner of Customs (Appeals) and to sanction the refund of excess customs duty of Rs. 45,08,079/- in respect of the 28 excess Bills of Entry in question and further to direct the said respondents to grant interest on the aforesaid amount from March, 2000 till the date of the refund.

(2.) Heard counsel for the parties and perused the record.

(3.) The petitioner is engaged in the business of buying and selling various computer related items like computer printers, cartridges for printers etc. The petitioner has a factory at Bangalore which manufactures Computers.