J B SHAH Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The Court: The petitioner carries on the business of importing ball bearings under the name & style of M/s. Continental Corporation.

(2.) The petitioner imported two consignments of ball bearings. One consignment arrived in Calcutta aboard the vessel "TIGER CREEK". Another consignment arrived in Calcutta aboard the "MURRAY EVERETT". The first consignment with which we are concerned in this writ petition (hereinafter referred to as the consignment) arrived on 1-11-1990. A bill of entry was filed by the petitioner's clearing agent on the same date. According to the petitioner, the'ball bearings imported were covered by their import licence dated 31-3-1989. It appears that the Customs Authorities were not willing to clear the ball bearings described as 1209K on the ground that it was a restricted item under Appendix - 2B of the Import Export Policy 1990-91. The petitioner dispute the contention and states that the import of 1209K ball bearings was permissible being under item 540, Appendix-3 Part 'A' of the said Import Policy.

(3.) According to the petitioner, the Customs Authorities had released several consignments of 1209K ball bearings as permissible items under item 540. However, it is admitted by the petitioner that the Customs authorities had in one case imposed penalty amounting to 100% of the CIF value in respect of the import of 1209K ball bearings.