INDIAN EXPRESS MADURAI Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE petitioners seek the issue of a writ of certiorarified mandamus to call for the records to quash the communication No. S8/264/87 SIB dated 14-12-1988 of the respondent and to direct the respondent to give a hearing to the petitioners and pass orders on the application dated 15-11-1988 filed by the petitioners for production of documents in connection with the proceedings in the show cause notice No. S8/264/87 SIB 94/87 dated 29-9-1987.

(2.) IT is necessary to state a few facts : The second petitioner imported 14 Nos. of Hong Hua Web Off-set Printing Units from M/s. Hong Hua Machinery Works Ltd. Taiwan, during 1984 and at the time of assessment they claimed certain concessions under Customs Notification No. 114/80 dated 19-6-1980. After obtaining necessary declarations from the petitioners, the petitioners were allowed clearance under OGL and the benefit of the Customs Notification No. 114/80 was extended to the goods. Subsequently when the intelligence wing of the respondent stated that the second petitioner had imported printing units which are having much lower output than the one declared to Customs Department and has wrongly availed of the benefit of the Customs Notification No. 114/80 dated 19-6-1980, the matter was taken up for necessary investigation. After close investigation of the matter in detail, a show cause notice running about 50 pages, was issued to the petitioners and others under the proviso to Section 28(1) of the Customs Act, 1962

(3.) BY consent of both parties, the main writ petition is taken up for final disposal, after admitting the writ petition.