RADHESHYAM TULSIAN Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) In this application under Article 226 of the Constitution the petitioner has asked for a mandamus directing the respondents to pay a sum of Rs. 2,21,910.30p with interest (9 18% per annum on compound basis. The facts leading to this application are stated hereinafter.

(2.) The petitioner carries on business of import under the name and style of Calcutta Hardware Stores.

(3.) The petitioner imported 36 coils of stainless steel sheet in 1980. In respect of the said consignment the bill of entry for home consumption was submitted and the custom duty was paid on 5th November, 1980 when the said goods were with the Customs Authorities in the Dock. The petitioner applied for examination of the goods by the Customs Authorities for determining the damaged or deterioration in the said goods.