PARAG CORPORATION Vs. UNION OF INDIA

JUDGEMENT

(1.) The writ petition is directed against the Order of the Assistant Collector of Customs dated 16.4.1991, to quash the same and to direct the Respondents to release the goods extending the benefit of exemption under Notification No. 53/88 dated 1.3.1988.

(2.) Before dealing with the argument of the Petitioner, it will be better to peruse the Order of the Assistant Collector dated 16.4.1991. The Petitioner had imported two consignments of Acrylic Plastic Sheets in the from of cuttings of U.S.A. origin. Originally, the Bills of Entries were assessed without levying any countervailing duty. However, before release of goods, the matter was re-examined with reference to the Notification No. 53/88 and a show cause notice was given and after hearing the importers the present impugned Order was passed. The argument of the Petitioner is that the impugned Order is so patently illegal and amounts to failure to follow a well established propositions of law and that it has to be set aside in proceedings under Article 226 of the Constitution of India, without driving the Petitioner to Appellate Forum. For this purpose, reliance is placed on the exemption Notification relating to Acrylic Plastic Sheets. Admittedly, the exemption is as follows:

(3.) In the impugned Order, reference is made to this aspect of the case, that only such of these goods manufactured out of specified raw materials, are liable for exemption. The following sentence in the impugned Order is strenuously emphasised by the learned Counsel for the Petitioner: