PARSAN BROTHERS Vs. UNION OF INDIA

JUDGEMENT

(1.) .This petition under Article 226 of the Constitution of India has been preferred praying for following reliefs :

(2.) Having heard Mr.Paresh M.Dave, the learned advocate for the petitioner and Mr.Jitendra Malkan for the respondents, it is apparent that, considering the nature of goods involved, the petition is required to be heard and disposed of finally. Hence, rule. Mr.Malkan waives service of rule.

(3.) The petitioner, a partnership firm, is trading in Marine Stores and in course of conducting the said business, imports various goods including Beer, Whisky, Cigarettes etc. for supplying such goods to foreign going vessels. Such goods are allowed to be imported free of duty on the condition that they are to be supplied as stores to outward bound vessels. Under Section 58 of the Customs Act, 1962 (the Act), an assessee is entitled to deposit dutiable imported goods in a licensed private bonded warehouse. The petitioner firm accordingly imported 2250 cases of Orange Boom Beer and 2256 cases of Amstel Beer, and the said goods were cleared and stored in the licensed private bonded warehouse vide in-bond Bills of Entry Nos.F-911 dated 12-2-1998 and F-5621 dated 16-7-1998. It appears that 382 cases of Orange Boom Beer and 441 cases of Amstel Beer were lying in the private bonded warehouse.