OPAL EXPORTS PVT LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) In this application under Article 226 of the Constitution the petitioners have challenged the validity and legality of the purported show cause notice dated 13th November, 1987 issued by the respondents as also their actions in refusing to allow the petitioners to clear the consignments in question imported from foreign suppliers.

(2.) The petitioner No. 1 (hereinafter called the Company) is a registered Export House and is engaged, inter alia, in the importation of various commodities. The company was the holder of Import Licence No. P/W/3141848/C/XX/98/C/80 subsidiary dated 18th March, 1986 which was issued to the company on prior export basis and against the main licence No. P/W/3141610/C dated 26th December, 1985. By this subsidiary licence the company was authorised to import spares as permissible under paragraph 265(6) of the Import and Export Policy for 1985 to 1988.

(3.) The company imported two consignments, one containing spare parts for combination square sets, vernier height guages, micrometers etc. and the other containing spares of measuring instruments of diverse amounts from the same foreign suppliers viz. Messrs. Mitutoyo Manufacturing Co. Ltd., Japan by virtue of the aforesaid subsidiary licence. Both the consignments were shipped from Yokohama per "JANIKA" Rotation No. 502/87, Line Nos. 100 and 103 and the same arrived at the Port of Calcutta on or about 15th September, 1987.