NATIONAL HURRICANE WORKS Vs. UNION OF INDIA

JUDGEMENT

(1.) This judgment will dispose of civil writ petitions Nos. 95-D of 1963, 143-D of 1963, 179-D of 1963, 560-D of 196, 561-D of 1963, 85-D of 1964 and 693-D of 1964. I am reciting the facts of civil writ No. 95-D 1963 as it is the common case of the parties that the other writ petitions must abide the result of judgment rendered in this case.

(2.) The petitioner imported 'tinplate waste waste" under a licence granted by the Iron and Steel Controller Government of India dated 23rd December, 1959. The description of the goods allowed to be imported under the said licence was-

(3.) The petitioner applied for the refund of the duty charged but the Assistant Collector of Customs by order dated 14th December, 1960 rejected the claim of the petitioner and held-