SURENDRA KUMAR BANTHIA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner has imported umbrella panels. A contract was entered into with the foreign seller on 2nd March, 1992 for this purpose. The goods arrived in Calcutta on 28th December, 1992 and 11th January, 1993. There were 12 separate consignments of the goods. Ten were released to the petitioner. As far as the remaining two were concerned the respondent authorities insisted that the goods would only be released provided that the petitioner furnished a PD Bond backed by a bank guarantee to the extent of 30% of the assessable value of the two consignments. The petitioner protested against the refusal of the Customs authorities to release the two remaining consignments of goods but ultimately on 22nd February, 1993 and 26th February, 1993 furnished two bank guarantees in support of the bonds executed by the petitioner in favour of the Customs Authorities as disputed by them. Upon the execution of the bond and the furnishing of the bank guarantee the goods were released to the petitioner.

(2.) After having obtained release of the goods the petitioner filed this writ application on 28th June, 1993. The petitioner has complained about the wrongful refusal of the Customs Authorities to release the goods except upon furnishing of bank guarantees. The petitioner has contended that the goods should have been released unconditionally to the petitioner as had been done in respect of the earlier ten consignments. The petitioner has also contended :

(3.) The writ application was moved upon notice to the respondents. Directions were given for filing of affidavits. The time to file affidavits has expired. No affidavit-in-opposition was filed by the respondents.