CHAUDHARY INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of this petition under Articles 226 and 227 of the Constitution of India, the petitioners have challenged communication dated 31.12.2001, whereby the respondent No.3 herein directed the petitioners to observe customs procedure as prescribed under the law and file Bill of Entry under S.46 of the Customs Act, 1962 (hereinafter referred to as the Act for the sake of brevity) for the vessel named M.V.GLORIA KOPP which was purchased by the petitioners in auction from respondent No.5, further informing the petitioners that the customs duty is required to be collected under Chapter CTH 8908.

(2.) The facts as per the record of this petition are as under:

(3.) That the petitioner No.1 is a registered partnership firm engaged in the business of ship breaking and petitioner No.2 is Managing Partner of petitioner No.1.