CRYSTAL TRADES, A PARTNERSHIP FIRM REP. BY ONE OF ITS PARTNERS B. LAKSHMI KANTH, Vs. THE COMMISSIONER OF CUSTOMS AND THE ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE Writ Petitions have been filed seeking issuance of a Writ of Certiorari calling for the records of the proceedings of the second respondent in C. No. VIII/10/368/04 -Adj, C. No. VIII/10/367/04 -Adj, C. No. VIII/10/366/04 -Adj and C. No. VIII/10/365/04 -Adj respectively dated 24.12.2004 and quash the same.

(2.) IN view of the interconnectivity of the facts and circumstances of the case, the writ petitions are disposed of by a common order.

(3.) MR . R. Thiagarajan, learned Senior Counsel appearing for the petitioners submits that the petitioners have cleared their import of RBD Palmolein by claiming exemption under notification No. , Customs, dated 22.04.2002 as amended from time to time. The said notification provides for clearance of the imported goods by production of DEPB licence by the importer in lieu of payment of duty.