SWATI CHEMICALS Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE Petitioners, Swati Chemicals, have in this Writ Petition prayed for a writ of certiorari for scrutinising the records of their case before the Assistant Collector of Customs and the Collector of Customs (Appeals) and to quash the impugned order of the Assistant Collector dated 20-2-1985 and the impugned order dated 1-1-1987 passed by the Collector of Customs (Appeals ).

(2.) BRIEFLY stated, the facts concerning the present Writ Petition are that the Petitioners imported active Erythromycin Thicyonate (TIOC) weighing 200 kgs. The consignment arrived at the sahar Airport on 6-8-1984. The Petitioners filed a Bill of Entry for home consumption in respect of the same consignment on 10-8-1984. The Petitioners claimed partial exemption from customs duty in respect of the said consignment under Notification No. 64/79-Cus. , dated 6-3-1979 as amended by the Notification No. 41/83-Cus. , dated 1-3-1983 showing that TIOC was exempt from payment of customs duty in excess of 25 per cent ad valorem.

(3.) THE said consignment was accordingly assessed to customs duty at 25 per cent ad valorem and the amount of customs duty was paid by the Petitioners on 14-8-1984. The consignment was cleared on the same day.