ARJANDAS TAKANDAS KATARIA Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE 1st Petitioner is a partner of the reconstituted firm of Messrs Takandas H. Kataria. The said firm, as then constituted, had in 1971 purchased from Respondents No. 4 on high-sea basis, 28 cases of C. N. sheets. The said consignment was cleared by the Clearing Agents of this firm on 17th August 1972. The said goods were subsequently consumed by the said firm in the course of their business. The 2nd Petitioners are the firm of Messrs Takandas H. Kataria as reconstituted on 31st December 1974.

(2.) BY a Show Cause Notice dated 21st May 1973 under Section 28 of the Customs Act respondent No. 1 called upon Respondents Nos. 4 to pay a sum of Rs. 31,199,23 towards short-levy of duty. The clearing agents of the old firm replied to the show cause notice on 31st may 1973. After adjudication an Order confirming the demand came to be passed on 4th January 1974. The Appeal filed by the clearing agents as against that Order was dismissed on 24th january 1979. The Petitioners applied for a copy of that Order. However, by a letter dated 3rd july 1979 the Petitioners have been refused a copy of that Order on the ground that they are not parties to the proceedings.

(3.) SOME time in May, 1977, Respondents No. 4 had invited tenders for purchase of cellulose nitrate sheets. The Petitioners by their letter date 23rd May, 1977 made their offer and deposited a sum of Rs. 58,360/- as earnest money. The Petitioners' tender was accepted in respect of certain lots. A sum of Rs. 8,660/- was accordingly deducted from the deposit of Rs. 58,360/ -. The balance amount of Rs. 49,700/- should therefore have been returned to the Petitioners. The 4th Respondents however retained an amount of Rs. 31,199. 23 on the footing that they had been called upon to pay this by way of short levy of duty.