PANKAJ GULJARILAL GUPTA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) In this writ petition, the petitioner has come up with a prayer for a direction upon the respondents to forthwith release the subject goods, namely, 5000 pieces of Taper Roller Bearings No. 32211 (of diameter 55 mm) in terms of the Order in Appeal passed by the Collector of Customs (Appeals) dated 8-4-1994 being annexure 'F' to the writ petition. The writ petition arises in this manner.

(2.) The writ petitioner in due course of his business has imported 5000 pieces of Taper Roller Bearings No. 32211 (of diameter 55 mm) being the parts of power operated coal briquetting press machine for converting cellulosic waste materials into fuel briquettes from Czechoslovakia through their sole selling agent. After arrival of the consigned goods, the petitioner's clearing agent filed the necessary Bill of Entry bearing No. 1005 for home consumption on 16th March, 1993 along with other relevant documents for release of the goods. The case of the petitioner is that the Customs authorities denied the exemption benefit to the petitioner by classifying the said goods under Tariff Heading No. 8482.20 by holding, amongst others that,

(3.) While arriving at his aforesaid finding the Collector of Customs (Appeals) also held that