KANCHANJANGHA ELECTRONIC PVT LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner has relied on a Notification No. 84-ITC (PN)/90-93 issued by the Government of India, dated 9th November, 1990 under the heading 'Import and Export Policy for April, 1990 - March 1993'. In that Notification, it has been stated, inter alia, as follows :

(2.) The petitioner's case is that the petitioner is a unit in the small scale sector having "Phased Manufacturing Programme" and, therefore, the petitioner has to apply to the concerned sponsoring authority giving details of requirement of OGL item. According to the petitioner, this has been done. It appears that a letter was written to the Joint Chief Controller of Imports & Exports on 7th June, 1991, a copy of which was also forwarded to the petitioner. This letter was written by the Addl. Director of Industries (EMPL), C & S.S.I., W.B. of the Office of the Directorate of Cottage & Small Scale Industries, Govt. of West Bengal, which is the sponsoring authority in this case. In that letter, it has been stated, inter alia, as follows :

(3.) According to the petitioner, the sponsoring authority, so far as the petitioner is concerned is the Directorate of Cottage & Small Scale Industries, Government of West Bengal. On behalf of the Customs Authorities a strange stand has been taken that an application has to be made in proper form for obtaining release of the goods but this was not done. Nothing has been shown by the Customs Authorities from any of the Notifications about the requirement of making an application. The Sponsoring Authority was to communicate direct to the Jt. Chief Controller of Imports & Exports on the application made by the petitioner and the Customs Authorities are required to act on that.