(1.) THIS writ petition has been filed under Article 226 of Constitution of India, challenging the Circular No. 450/176/2014 -Cus -IV, dated 7 -11 -2014, restricting the petitioner from importing Alloy Steel Deformed Bars falling under Chapter Heading 7228 of the CTA. Briefly stated the facts of the case are that the petitioner Anik Industries Limited is a private company, incorporated under the Companies Act and engaged in the business of import of Alloy Steel deformed reinforcement bars. In the course of normal business the petitioner has placed an order for import of the goods Alloy Steel reformed bars as per the contract bearing No. HL1415142 -S, dated 24 -6 -2014, by M/s. Hebei Taigang Iron & Steel Rolling Company Limited, China. The said manufacturer is a registered manufacturer of goods in accordance with the British Standards. The goods were shipped under the Commercial Invoice dated 4 -9 -2014. The Chinese manufacturer also issued product quality certificate known as MTC. However, the goods were refused clearance by respondent No. 3 by placing reliance on a circular issued by the Central Board of Excise and Customs, New Delhi. Circular No. 450/176/2014 -Cus -IV, dated 7 -11 -2014 (hereinafter referred to as the "impugned Circular") the goods imported by petitioner had arrived in India at the port of Mumbai. Counsel for the petitioner vehemently urged the fact that this was much before the Steel Products (Quality Control) Second Amendment Order has been made effective. However, respondent No. 3. The Commissioner of Customs disregarded the past practice and refused to clear the goods. Hence, the present petition.
(2.) COUNSEL for the petitioner has raised the following grounds challenging the impugned circular dated 7 -11 -2014. Firstly, Counsel urged that the goods had arrived at the port of Chennai much before the steel products quality control order. The second amendment order has been made after the circular impugned dated 7 -11 -2014 was in force w.e.f. 4 -12 -2014. The contract between the parties is dated 24th June, 2014. The schedule of the standing order issued by the Central Government for steel quality control order dated 12 -3 -2012 was amended vide order dated 31 -3 -2014 and the goods of the petitioner are covered at Sr. No. 5 of the amended schedule column No. 4. However, local manufacturers of steel protested against the import of alloy steel by filing representations to indicate that alloy steel products were not covered under Serial No. 5 of the amended schedule to the Steel Quality Control Order. Counsel vehemently urged that the consignments of 25 M.M., 12 M.M., 16 M.M. & 2 M.M. imported deferred bars aggregating 4426.280 MT covered by the commercial invoice dated 4th September, 2014 were not answerable to the 2nd Amendment of 2014 which came into effect from 4th December, 2014 and the respondents were wrongly not clearing the goods of the petitioner.
(3.) COUNSEL for the petitioner has vehemently urged that the impugned circular has been issued with a mala fide intention to favour some of the manufacturers and/or re -rollers of steel, who have vested interests and discriminate against persons like the petitioners. The impugned circular is a clear case of bias against the petitioners and reveals the case of nepotism in relation to some of the manufacturers and/or re -rollers of steel. The impugned circular, is therefore, arbitrary, unreasonable and violative of Article 14 and Article 19(1)(g) of the Constitution of India.