MANJUSHREE MINERALS LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) This application has been made for modification of the order passed by this Court on 26th August, 1992. To appreciate the scope of the application it is necessary to state the facts leading to this application. The appellants imported second-hand diesel engines with or without gears allegedly on the strength of a licence issued by the licensing authorities. A consignment of such engines consisting of 208 pcs. arrived at Calcutta sometime in August, 1991.

(2.) The appellants initiated proceedings in this court in November, 1991 under Article 226 of the Constitution for release of the said consignment. The Court directed the respondents to issue Show Cause Notice within the time specified and the goods were directed to be removed to a bonded warehouse. On 26th December, 1991 Show Cause Notice was issued by the respondents, which was challenged by the appellants in a second writ petition. The appellants also asked for release of the said consignment. By an order dated 27th February 1992 the Court of the first instance directed the appellants to reply to the said Show Cause Notice within the time specified. The Court also directed release of the goods on certain terms and conditions. The matter was then taken up on appeal. The Appeal Court by the orders dated 20th March and 3rd April, 1992 passed certain directions regarding disposal of the matter by the adjudicating authority in pursuance of the Show Cause Notice issued by them. Thereafter on 24th April, 1992 an order of adjudication was made by the adjudicating authority. The appellants preferred an appeal before the Customs, Excise & Gold (Control) Appellate Tribunal against the said order of adjudication. The appeal was admitted by the Tribunal waiving the condition of pre-deposit of penalty imposed by the adjudicating authority by furnishing ITC Bonds. However, the Tribunal did not pass any order as regards release of the consignment. The said appeal is still pending.

(3.) Thereafter, an application was made by the appellants for modification of the said order dated 20th March, 1992 passed by a Division Bench of this Court and for release of the goods on payment of admitted duty and upon furnishing ITC Bonds for the entire disputed duty and the redemption fine as imposed by the adjudicating authority. In the said application several other prayers were also made.