NEW HORIZONS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This application is for setting aside of the show cause notice being annexure 'F to the writ petition issued by the Assistant Collector of Customs appraising Group I Customs House, Calcutta, dated 6-11-1984.

(2.) The petitioner No. 1 holds a valid licence bearing No. P/W/290082/XX/80/C/81 dated 5th September 1981 for importation of paraguat Diechloride worth Rs.1,25,282.17p. The petitioner No.2 carries on business in cultivation, growing, manufacturing and sale of tea and for the said purpose the company has its tea gardens situated in the District of Sibsagar, Assam. The definite case of the petitioner made out in the petition is that for the purpose of growing tea in the said tea gardens, insecticides/weedicides are required as a necessary ingredient to protect the tea plant and to kill harmful weeds and fungus that grow in the gardens around the tea plants. The petitioners' further case is one such insecticide/weedicide is known as 'Paraguat' Diechloride and the said 'Paraguat Diechloride' is required by the petitioner No.2 for the purpose of business. The Customs Authority has used an affidavit but there is no denial of the factum of the user or requirement of the petitioner No. 2.

(3.) At the hearing the only point which was canvassed is that under S.9 of the Insecticides Act, registration prior to importation is mandatory and since the petitioners did not register themselves under S.9 no importation can be allowed and as a matter of fact Mr. Bhattacharyya submitted that the goods liable and to be confiscated under S. 111D of the Customs Act.