K SUBBARAJ Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) THIS writ petition coming on for hearing on this day upon perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 4-8-1981 and made herein, and the Counter-affidavit filed herein and the records relating to the order in 1036/81, dated 15-7-1981 on the file of the 1st Respondent comprised in the return of the said respondent to the Writ made by the High Court, and upon hearing the arguments of Mr. K.C. Rajappa, Advocate for the Petitioner, and of Mr. P. Narasimhan, Senior Central Government Standing Counsel for the Respondents herein, the Court made the following order. THIS is a petition for the issue of a Writ of certiorari calling for the records of the case from the file of the first respondent, namely, the Government of India, represented by the Joint Secretary, Ministry of Finance, Department of Revenue, New Delhi, relating to the order dated 15-7-1981. In order No. 1036 of 1981 and quash the order of the first respondent in Order No. 1036/81, dated 15-7-1981.

(2.) IT is submitted on behalf of the petitioner that the Intelligence Officer of the Customs House declared the three parcel Bearing Nos. 4284, 2147 and 4042 to contain "Donation for temple declaration (decoration ") glass stones - No Commercial Value". Parcel No. 3906 was declared to contain" Glass Stones - NW" * as per the despatch note attached to the said parcels. All the above four parcels were opened, examined and weighed and the same were found to contain :

(3.) THIS Court is definitely of the view that there must be a clear finding regarding the nature of the glass materials so as to attract the provisions of Section 111(d) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports Control Act, 1947. In other words, there must be a finding as to which category the confiscated materials belongs under the sub-heading mentioned in Chapter 70 of the Customs Tariff Act. Under the circumstances, the matter has to be remanded to the first respondent to allow the petitioner to adduce evidence regarding the nature of the matter and determine whether the goods seized come within the purview of the descriptions mentioned in Chapter 70 of the Customs Tariff Act.