CRYSTAL IMPEX PVT LTD Vs. COLLR OF CUS

JUDGEMENT

(1.) The petitioner imported mini handy scanner from Taiwan and submitted the Bill of Entry in respect thereof for clearance of the goods at Calcutta. The goods were released by Calcutta Customs to the petitioner's clearing agents. The petitioner claims that it had a valid licence to import the goods.

(2.) The case of the Customs Department as stated in the affidavit-in-opposition of Ranjan Kumar Sahoo, Respondent No. 3, affirmed on 4th October, 1991 is:

(3.) It has been further stated that all the questions will have to be adjudicated by the Competent Authority under the provisions of the Customs Act, 1962.