BHARATHI SURGICAL COMPANY Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) Petition under Article 226 of the Constitution of India, praying that in the circumstances stated therein, and in the affidavit filed therewith the High Court will be pleased to issue writ of Mandamus, directing the first respondent herein to extend the benefit of exemption granted under Notification No. 208-CUS dated 22.9.81 to the goods imported under B/L.No. CBM/45 and covered by Bill of Entry bearing Import Department serial No. 063567 dated 6.12.88 and directing the first respondent to allow clearance of the goods without payment of Customs duty.

(2.) The petitioner is carrying on the business of importing and dealing in Scientific medical surgical and laboratory equipments. By the import policy of the second respondent for the period 1988 to 1991, import of life Saving Equipment specified in List 2 of Appendix 6 of that policy is allowed under the Open General Licence to all persons. Item 32 of the said List 2 permits the import of the following:

(3.) That on 08.08.1988, the petitioner placed an order of Hesung Medical Supply Co. Ltd., for the purchase and import of consignment of Hesung Brand of Infusion Sets. The petitioner placed the said order in view of the exemption from duty available on the said goods and but for the said exemption, the petitioner would not have placed the said order for import. The consignment, arrived to the Port of Madras in or about October 1988 and the petitioner applied for warehousing the goods vide Bill of Entry bearing Import Department Serial No. 56188 dated 31.10.1988 and the first respondent instead of allowing goods to be warehoused, assessed the same to duty completely ignoring the said notification No. 208/81 brushing aside the claim of benefit made by the petitioner.