ANANTAPUR TEXTILE LIMITED Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner, Anantapur Textiles Limited, is a Private Company incorporated under the Companies' Act, 1956 having its Registered Office at No. 161, Netaji Subhas Road, Calcutta.

(2.) The petitioner used to import viscose staple fibre from foreign countries for blending with cottons and manufacture of yarns for sale in the local as well as foreign markets.

(3.) The petitioner ordered 695 bales of viscose staple fibre from Austria sometime in the year 1980.