LAWS(GJH)-2009-3-36

SHIVAM FABRICS Vs. UNION OF INDIA

Decided On March 12, 2009
Shivam Fabrics Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) THE petition is taken -up for final hearing and disposal today considering the scope of controversy. Rule. The learned Counsel appearing for the respective respondent authorities are directed to waive service.

(2.) THIS petition challenges seizure effected on 5 -2 -2009 by respondent No. 4 Authority, as being illegal and not warranted by law with a further prayer to direct the respondents to assess the Bill of Entry and permit clearance of goods in accordance with the licence issued to the petitioner.

(3.) THE petitioner is a proprietary concern engaged in weaving of grey fabrics from raw material in the form of Polyester Filament Yarn and for the purpose of such business imports and also procures the raw material from domestic parties. Respondent No. 2 Authority has allotted an Import Export Code on 13 -4 -2006 to the petitioner. Admittedly, vide Notification No. 64 (RE -2008)/2004 -2009 dated 24 -11 -2008 Partially Oriented Polyester Filament Yarn has been declared to be falling within the restricted list for import into India. Accordingly, under the Notification, the importers of such restricted goods are required to obtain import licence for importing such goods into India and the licence carries with it the condition of the importer being actual user . Respondent No. 2 Authority has accordingly issued such licence on 9 -1 -2009.