CARE INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Order of the Court is as follows :- In these matters, initially two orders were passed, one by the Assistant Collector of Customs fixing the value of the goods and another by the Additional Collector of Customs who considered the licence angle and passed an order that there was a misdeclaration of the value and directed confiscatio n of the goods. THE petitioner in W. P. No. 16145/92 challenged the said orders in W. P. Nos. 11943 and 11944 of 1992 and this Court passed an order on 27-8-1992 imposing certain conditions for the release of the goods and directing the petitioner to file appeal against the order of adjudication. THE petitioners preferred appeals against the orders of the Assistant Collector and Additional Collector referred to above. THE appellate Authority allowed the appeals and remanded the matter taking the view that two different authorities cannot pass different orders on the same matter and consequently, the Appellate Authority directed the lower authority to consider all the aspects of the matter by one order and it further directed that one competent authority shall dispose of the matter. THEreafter W. P. No. 16145 of 1992 has been filed by the petitioner for the issue of amandamusdirecting the respondents to assess the bill of entry bearing No. 21747 dated 26-6-1992.

(2.) IN the other writ petition W. P. No. 14927 of 1992, the facts are similar and the prayer is for the issue of amandamuswith respect to bill of entry bearing No. 16708 dated 18-5-1992.