BHIKAMCHAND Vs. UNION OF INDIA

JUDGEMENT

(1.) These two writ petitions filed by the same petitioner involve overlapping questions of law and therefore require to be considered together.

(2.) W.P. No. 1190 of 1983 has been filed for a writ of declaration that the Customs Tariff (Amendment) Act 1982 (Central Act 15 of 1982) is ultra vires and unconstitutional insofar as the petitioner is concerned.

(3.) W.P. No. 1191 of 1983 has been filed for the issue of a writ of certiorarified mandamus to call for and quash the assessment order of the 3rd respondent dated 22-12-1982 in bill of entry bearing No. 002327 dated 20-12-1982 and consequently direct the respondents 2 and 3 to release the goods imported by the petitioner, viz., stainless steel circles (defective) under the trade name M/s. Bhikamchand Steel House on payment of import duty of 45%.