SUNBEAM GARMENTS PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The present petition is filed under Article 226 of the Constitution of India seeking a prayer for issuance of writ of certiorari or any other writ, order or direction quashing and setting aside the impugned order dated 11-8-1999 as well as the order dated 15-11-2007 and also the order dated 31-1-2008 passed by the CESTAT and the recovery notice issued pursuant thereto dated 24-2-2006 and also for the interim relief regarding the stay and implementation and execution of the aforesaid orders and the notice.

(2.) The facts of the case briefly stated are that the Petitioner is a company incorporated under the Companies Act, 1956 having the registered office at Mumbai. The Petitioner-company was carrying out the business of manufacturing, processing, importing, exporting and dealing in ready-made garments, made-ups, hosiery, knitted goods, yarn, textiles, jute, wool, fibre, plastics, leather goods and handicrafts of all kinds.

(3.) The Petitioner-company applied for a duty free advance license under DEEC scheme with Mumbai Joint CCI. Thereafter the Petitioner was also issued a Value Based License (under the provisions of Notification No. 203 of 1992) against the said application bearing licence No. 309151. It is averred that subsequently the Petitioner registered the said licence with the Mumbai Customs and according to the provisions of the Customs Act, 1962 executed the bond with necessary declarations with the Customs authorities at Mumbai.