SURESH KUMAR BALANI Vs. ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These two writ petitions under Article 226 of the Constitution of India, being CO. Nos. 1761(W) and 1762(W) of 1996, involving common questions of facts and law and raising common issues, heard together on a number of days, are taken up together for disposal by this common Judgment & Order.

(2.) Sri Suresh Kumar Balani (hereinafter referred to as Balani) is the Petitioner in C.O. No. 1761(W) of 1996, Sri Champa Lal Purohit (hereinafter referred to as Purohit) is the petitioner in C.O. No. 1762(W) of 1996. They both have prayed the court for "A writ of and/or order and/or direction in the nature of Mandamus commanding the respondents to forthwith issue the required TRA in favour of your petitioner against the said Import Licence dated 5.1.95 bearing No. P/K/2282485/C/XX/02/35/94 so as to cover all imports at the Port of Madras and to act according to law", along with the other reliefs prayed for therein, for the reasons stated and on the grounds made out in their respective writ petitions.

(3.) The facts and circumstances giving rise to the instant two writ petitions (hereinafter referred to as petitions) may shortly be set out as follows: A quantity based duty free advance import licence dated 5th January, 1995 was issued to Tejas Exports (hereinafter referred to as Tejas), being the proforma respondents in the two petitions. The said licence was made transferable by the Licensing Authority on 15th March, 1995 by making an endorsement to that effect on the body thereof. Purohit had purchased the said licence from the Tejas on 24th March, 1995 after the same was made transferable. Purohit had thereafter imported a consignment of Polyester fabrics at Madras. But since the Port of Registration was recorded on the licence to be "Calcutta", Purohit had applied before the Customs Athorities at Calcutta for issuance of Telegraphic release advice (hereinafter shortened into T.R.A.), which was issued on 15th December, 1995. The said imported goods were thereafter cleared by the Customs Authorities at Madras. Balani had purchased a part of the aforesaid licence dated 5th January 1995 from Purohit on 9th January, 1996 for a quantity of 67000 square metres of Polyester fabrics. Both Purohit and Balani had thereafter imported further consignments of Polyester fabrics at the Port of Madras, as detailed in their respective petitions. Since the said imports were made at the Port of Madras, both the Petitioners had approached and applied to the Customs Authorities at Calcutta for issue of T.R.A.S to cover the said imports. The original licence was also produced before the Customs Authorities at Calcutta, who had debited the same with the value of the subject imports made by the two petitioners. Even so. T.R.A.S had not been issued by the Customs Authorities, who had informed Purohit that they had some doubt about the signatory of the transfer letter issued by the Tejas, He (Purohit) had thereupon informed the Customs Authorities by a letter dated 19th January, 1996 that the genuineness of the signature of the Partner of the Tejas, who had singed the relevant transfer letter, had been verified by their bankers: and there could, therefore, be no scope for doubt In respect thereof. Purohit had also enclosed with the said letter another letter from the Tejas reconfirming that the sold licence was genuinely transferred in his (former's) favour, and that the signatory of the transfer letter was duly authorised for the said purpose. But even thereafter, the Customs Authorities at Calcutta did not issue the T.R.A.s sought for, as a result of which the imported goods were suffering huge demurrage at the Port of Madras. Hence the instant two writ petitions by the Petitioners herein.