UNIVAL SURGICAL TRADERS Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Order of the court is as follows:- Invoking Article 226 of the Constitution of India, the petitioner herein has filed these writ petitions, seeking for a Writ of certiorari in W. P. No. 15015/89 to call for the records of the 2nd respondent in his Order No. S8/358/85/acc, dated nil and issued on 5-11-1985 and to quash the same and in W. P. No. 15016/89 for a Writ of Mandamus to direct the respondents 2 and 3 to refund a sum of Rs. 1, 74, 177 paid by the petitioner as duty on the'scrap Vein Sets'imported under Bill of Entry No. 5367, dated 14-8-1985.

(2.) SINCE in both the Writ petitions, the subject matter and the parties involved therein are one and the same, both writ petitions are taken up together and are disposed of by this common order with the consent of the parties concerned.

(3.) THEREFORE, for all the aforesaid reasons and in the facts and circumstances of this case and also in view of my above discussions with regard to the various aspects of this case and also in view of the stand taken by the CEGAT in its judgment reported in, I am of the clear view that the petitioners herein have clearly made out a case in their favour and that therefore the impugned order in W. P. No. 15015/89 is liable to be quashed and as prayed for by them in the W. P. No. 15016/89, they are eligible for refund of a sum of Rs. 1, 74, 177/- paid as duty on the'scalp Vein Sets'imported under the Bill of Entry No. 5367, dated 14-8-1985. Thus both the writ petitions succeed and they deserve to be allowed as prayed for. 10. In the result, both the writ petitions are allowed. No costs. Consequently the order impugned in w. P. No. 15015/89 is hereby quashed and the respondents 2 & 3 hereby directed to refund a sum of Rs. 1, 74, 177/- paid by the petitioners as duty on the 'scalp Vein Sets'as prayed for by them in W. P. No. 15016/89. .