SWIL LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) .The petitioner by riling this petition under Art. 226 of the Constitution of India has challenged the condition No. 5 in a letter addressed to it, resulting in liability to pay interest for re-exporting warehoused goods which comes to the tune of Rs. 1,15,00, 000/- as the goods were warehoused for a period of more than six months.

(2.) . Short facts are as under :- The petitioner imported 5215.250 MT copper concentrate - Cero Dominator falling under Sub-heading No. 2603.00, a raw material in loose packing for manufacturing of Copper Cathode - Chapter heading No. 7404.11. The goods were warehoused in private Custom bonded warehouse.

(3.) . The raw material was to be utilised. However, as per the Schedule,- the Project could not be commissioned and as per the project report and as per the Survey, before December, 2000, there were no feasibilities of utilising the raw material and hence, the petitioner requested the Deputy Commissioner, Central Excise and Customs for re-exporting of the aforesaid goods vide letter dated February 21, 2000, vide Annexure 'D'. It appears that the Deputy Commissioner, Central Excise and Customs Division I, Ankleshwar, by his letter dated 2nd May, 2000, vide Annexure 'I', communicated that the application for re-export has been allowed on certain conditions. Condition No. 5, which was objected and gave rise to filing of the petition is as under :-