KRISHNA AND CO. Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) THIS is a writ petition whereby the petitioner seeks quashing of the Order No. 102A of 1977, dated June 18, 1977, passed by the Special Secretary to the Government of India whereby the confiscation of consignment of 48 cases of ball bearings of which clearance was sought against Bill of Entry No. H.1118/16, dated November 16, 1973, was rejected by the Customs authorities. The petitioner also seeks a direction to the responder its to refund the fine of Rs. 44,800/ - paid by it for redeeming the imported goods, and for refund of personal penalty of Rs. 12,800/ - imposed on it under Section 112 of the Customs Act, 1962.

(2.) AN import license dated January 10, 1972, for a value of Rs. 5 lakhs was issued in favor of M/s. Project Equipment Corporation of India Ltd., one of the canalising agencies. Against the aforesaid import license with letter of authority issued in favor of the petitioner to import non -restricted type of Ball, Roller and Taper Roller Bearings and components, the petitioner imported ball bearings from M/s. Machine Export, Sofia, Bulgaria. In the Bill of Lading dated August 30, 1973 (Annexure 'A', page 45 of the writ record) the goods were described as follows : -

(3.) THE petitioner on being informed about the arrival of the goods applied for their clearance by filing a Bill of Entry No. 1118, dated November 16, 1973 with the declaration that the consignment contained ball bearings of type 305 of size/dimensions 24x61x16 mm substandard. The goods, however, were not cleared by the Customs authorities on the ground that on exmination of the goods it was found that dimensions of the imported ball bearings were 25x62x17 mm, and were different from the ones declared in the invoice and the Bill of Entry.