J.D.IMPEX Vs. COMMISSIONER OF CUSTOMS (AIRPORT)

JUDGEMENT

(1.) This Writ Petition is filed to issue a Writ of Mandamus to direct the Respondent to pay the Petitioner the market value of the goods imported vide Bill of Entry 378482 dated 2.2.2002, namely, 12 packages of Halogen Lamps, weighing 125 Kgs, along with duty amount paid with interest at 15% p.a.

(2.) The case of the Petitioner is as follows: -

(3.) The Respondents filed a counter affidavit, wherein it is averred as follows: -