SUNSHINE ENTERPRISES Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) IN this batch of Writ Petitions, the common prayer is for the issuance of Writ of mandamus, to direct the second respondent herein to assess the respective petitioners' Bill of Entry pertaining to import of Portable Emergency Lamps, Model No. PRL -786 with DC Tubes to the usual Customs and Countervailing Duty on the value declared by the respective petitioners at the rate of 3.25 US Dollars per unit and 16% on the maximum retail price Rs. 330/ - plus SAD 4% on the assessed value and to clear the goods.

(2.) IT is common ground that all the respective petitioners are registered importers. They imported consignments consisting of different quantities of Portable Emergency Lamps of Model No. PRL -786 with DC Tubes of Chinese Origin. The goods were stated to have been shifted from Hong Kong and were supported by Invoices and the petitioners also filed their respective Bills of Entry for the clearance of the goods.

(3.) IT is in the above stated circumstances, the Writ Petitions came to be filed. While moving the above said Writ Petitions, an order of Division Bench of this Court dated 24 -9 -2001 in W.A. No. 1749 of 2001 was relied upon. The said order of the Division Bench is to the following effect: