NEW HORIZONS PVT LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The present writ petition has been filed praying, inter alia, for a Writ of Mandamus to command the respondents to withdraw, recall and/or set aside the Show Cause Notice dated March 8,1990 issued by the respondent No. 2 Assistant Collector of Customs for appraising Group II and for release of the goods covered under Invoices and Bills of Entry being Annexures 'D' & 'F' to the writ petition in the Bengal Bonded Warehouse without claiming any further or additional duty and/or in excess of what had already been paid by the petitioner company on March 20 and May 12,1989 and other consequential reliefs.

(2.) It is stated in details that the petitioner company has to import necessary raw materials and in July 1988 the petitioner allegedly purchased from M/s. Leonard Kurz GMBH Co. of Postfach 1954, SCHWABACHER Straser 482, D-8510 Furth/Bayern, West Germany through its authorised agent in India, M/s. Ratten Chand Khanna of 7, Tolstoy Marg, New Delhi Stamping Foils of diverse quantities and qualities for a total price as averred in the writ petition.

(3.) On March 8, 1990 the Customs Authorities purportedly issued a Show Cause Notice in relation to the aforesaid consignments alleging, inter alia, that the imported goods were not meant for use in leather industries as per the standard programme given by the manufacturer and the petitioners were directed to submit reply to the said Show Cause Notice.