LAWS(GJH)-2012-8-349

U.M. CABLES LTD Vs. UNION OF INDIA

Decided On August 22, 2012
U.M. Cables Ltd. Appellant
V/S
UNION OF INDIA AND OTHERS Respondents

JUDGEMENT

(1.) THE petitions have chequered history. We would attempt to simplify the facts. Special Civil Application No. 7536/2008 arises in the following background:

(2.) DURING the period when such proceedings were going on the petitioners imported a fresh consignment of raw materials for the manufacture of their final product. In Special Civil Application No. 13096/2008 we are concerned with the controversy related to such import. As per the petitioners such imports were required to be permitted on concessional rate of duty under Notification No. 24/2005. Since the Department did not issue the concession certificate, the petitioners filed Special Civil Application No. 13096/2008 praying for a direction to the respondents to issue such concession certificate in terms of Notification No. 24/2005.

(3.) IT is not in dispute that such directions were carried out and the petitioners cleared the goods upon depositing the said sum with the registry of the court. We notice that subsequently yet another consignment arrived. Under the order dated December 3, 2008 passed in Civil Application No. 12827/2008, the same was also allowed to be cleared upon the petitioners depositing a sum of Rs. 1,67,814 before the registry of the court.