COMPUTER GRAPHIC PRIVATE LIMITED Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS Writ Petition has to be dismissed on a very short ground even though arguments were addressed at some length covering a wider range.

(2.) THE prayer in the writ petition is as follows :- "For the reasons stated in the accompanying Affidavit, it is prayed that this Honourable Court be pleased to issue aWrit of Mandamusor other appropriate Writ, Direction or Order in the nature of a Writ directing the respondents to permit the petitioner to clear the consignment of imported Jumbo Rolls of Graphic Art Film and Jumbo Rolls of Photographic Colour Paper certified in the Notification No. 216/88, dated 7th July, 1988, on payment of the concessional rate of duty of 60% specified in the Notification No. 216/88, dated 7th July, 1988, or such other concessional duty specified therein as amended from time to time and pass such further or other order or orders, as this Honourable Court may deem fit and necessary in the circumstances of the case and Render Justice."

(3.) EVEN though the prayer in the writ petition reform to two types of goods viz., Graphic Art Film and Photographic Colour Paper, the petitioner has no cause of action with respect to the letter as it has been granted industrial licence therefor. The petitioner is aggrieved because of the second condition in the above notification insisting upon holding of industrial licence with reference to the graphic art films by virtue of which the Customs Department is refusing to grant concession in the rate of duty under the notification.