UNION OF INDIA Vs. OSWAL AGRICOMM PVT LTD

JUDGEMENT

(1.) The petitioners of all the original petitions challenge the action of the Customs Officials of Customs Stations at Kandla and Mundra in seizing and detaining the containers imported on behalf of the petitioners in the Kandla Special Economic Zone ("Kandla SEZ" for short) having served with the notices under Section 124 of the Customs Act, 1962 seeking to take action for alleged breach of the Import Policy. Such notices have also been challenged on the ground that the authority had no jurisdiction.

(2.) Some of the writ petitions having allowed, the Union of India preferred Letters Patent Appeals challenging the common judgment asserting the right of the Customs Officials to take action against the writ petitioners situated within the Kandla SEZ.

(3.) The petitioners are permitted to import plastic waste and scrap under the Letter of Approval granted by the Competent Authority pursuant to the Import Policy made by the Government of India under Public Notice No. 392(PN)/92 -97 dated 1.1.1997. The said Policy was announced as per Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (hereinafter after referred to as "the FTDR Act"). The petitioners while importing plastic waste and scrap, many of their consignments were seized. That was the stage when the petitioners, being situated within the Kandla SEZ, Gandhidham - Kutch and imports having made within the said zone, raised the question of jurisdiction of the Customs Officials in seizing their goods and having served with the notices under Section 124 of the Customs Act, 1962, such notices have also been challenged.