BABOO RAM HARI CHAND Vs. UNION OF INDIA

JUDGEMENT

(1.) SPECIAL Civil Application No. 204 of 2011 is filed by M/s. Baboo Ram Hari Chand -a Partnership Firm being aggrieved by the action of the respondents. It is prayed by the petitioner in para 8 -prayer clause as under: -

(2.) THE petitioner imported the above referred quantity of the said goods in or about October/November, 2010 and for clearance of the goods for home consumption, filed 21 Bills of Entry on various dates during that period. Of the aforesaid 21 Bills of Entry, 08 were initially filed in Group -1 which were subsequently transferred to Group -7 on the request of the petitioner, and the others were filed in Group -7 since the petitioner was seeking benefit of exemption from payment of duty under the said Notification.

(3.) LEARNED Senior Advocate Mr. R.J. Oza for respondent Nos. 2 to 4 strenuously submitted that the principal issue is, whether 'the subject goods are covered under FTP, SION and the DFIAs submitted by the petitioner for claiming exemption from the payment of duty under the said Notification'. The learned Counsel invited the attention of the Court in detail to the provisions of the Act, FTP, SION and last but not the least DFIA to give a detailed idea of the ambit and scope of the matter.