AASU PLASTICS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE present Special Civil Application has been filed against the notice issued by the Excise and Customs Department Vapi, The case of the petitioners in the present petition is that the petitioner company applied on 5th October 1996 for conversion of its factory in Domestic Tariff Area into 100% EOU for manufacture and export/deemed export of Recycled Granules of Plastic. Pursuant to the said application of the petitioners, Secretariat for Industrial Approval, New Delhi granted Letter of Permission to the petitioner company for conversion of its unit into 100% EOU.

(2.) THE petitioner company imported plastic waste and nylon waste under Bills of Entry Nos. 5539 and 5467 dated 24th November 2000, which were subject to 100% examination by Special Investigation and Intelligence Branch (SIIB) at Mumbai Customs Port, headed by respondent No. 3. The samples drawn therefrom were sent to IIT, Mumbai for testing.

(3.) HOWEVER , the Deputy Superintendent of Central Excise, Division -II, Vapi along with other officers of Central Excise Department visited the factory premises of the petitioner company and seized the goods under Panchnama. Thereafter, the Commissioner of Central Excise and Customs, Surat issued the impugned show -cause notice against the petitioner company against which the present petition is filed.