GARGIP INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Shri Sudhir M. Mehta, learned advocate waives service of notice of rule on behalf of respondents no.2 and 3. Shri Devang Vyas, learned A.S.G. waives service of notice of rule on behalf of respondent no.1. By consent, rule is fixed forthwith.

(2.) Being aggrieved by the deficiency memo issued by the respondent no.2, the petitioner has approached this Court by way of this petition under Article 226 of the Constitution of India with following prayers.

(3.) The petitioner, a proprietary concern, engaged in the business of export of goods, viz., Nuts, Bolts, Hand Tools, Fasteners etc. falling under Chapter heading 7318, 8205 and 3923 of the Customs Tariff Act, 1975. The petitioner is exporting the said goods to Dubai, UAE and such Arab Countries. As per Customs Act 1962, Exporter who seeks clearance for export of goods has to file shipping bill in terms of provision of section 50 of the Customs Act before Custom officer. The Custom Officer permits clearance and loading of goods for exportation after being satisfied that goods entered for export are prohibited goods and the exporter has paid the duty if any assessed thereon as per Section 51.