A K IMPEX Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE writ petitions were filed under Article 226 of the Constitution of India for issuance of certiorarified mandamus or any other appropriate writ calling for the records relating to the common order passed by the fifth respondent, namely, the Customs, Excise and Gold (Control) Appellate Tribunal, Madras, dated 2-12-1988 in Order. No. 606/1988 quashing the same and directing the second respondent, namely, the Collector of Customs, Madras, to refund the redemption fine and the personal penalty already paid by them.

(2.) THE brief facts of the case are: THE petitioners imported inshell almond seeds and sought clearance under R.E.P. Licence issued against Export Products G.2(i)(a) of the Appendix 17 of Import Trade Control Policy in force at the relevant time. THEy claimed that the goods as 'Seeds' falling under the category of item indicated against S. No. (d) of the said export product in the policy. According to them, the item allowed for import under the said licence are seeds, pulps, mother plant and germ plasm. Samples were drawn from the goods and sent to the State Horticulture Officer for test. THE Officer concerned certified that the goods were seeds fit for germination and viable for sowing. As almonds are dry fruits as known in the trade and are also consumer item of agricultural origin falling under S. No.121 of Appendix 2 (b) of ITC Policy, the Customs House issued a query memo. THE Dy. Collector of Customs, Madras, heard the appeals and held that the goods imported cannot be held to be covered by the REP licence produced by the petitioner and treating the imports as unauthorised, ordered the confiscation of the consignment under Section 111 (d) of the Customs Act, 1962

(3.) THE main questions decided in these writ petitions are two fold (1) whether the goods imported are 'Seeds' falling under Serial No. G.2(i)(a) or it is a consumer item of agricultural origin falling under Serial No. 121 of Appendix 2, Part B" (2) Whether the appeals filed by the Collector of Customs (Appeals) against order or the Deputy Collector under Section 129D(2) were maintainable.