(1.) In this application under Article 226 of the Constitution of India, the petitioners have challenged the order passed on 29th September, 1987, (being Annexure 'M' to the petition) by the Collector of Customs and despatched to the petitioners on 15th December, 1987. By the said order, the Collector of Customs purported to confiscate entire consignments imported by the petitioners. The impugned order of the Collector is directed against 540 Colour Picture Tubes imported and 500 sets of Plastic Moulded Parts imported by the first petitioner and 500 sets Printed Circuit Boards for Colour Television imported by the second petitioner.
(2.) The first petitioner is a Company (hereinafter referred to as the "Company") incorporated under the Companies Act, 1956, the second petitioner is the sole proprietor of a concern known as Trident Electronics (hereinafter referred to as the said firm). He is also one of the Directors of the first petitioner M/s. Trident Television Private Limited. Both the petitioners are engaged in manufacture of Colour Television duly registered with the Director of Small Scale Industries. Both the petitioners have set up Small Scale Industries. They have Central Excise Licences.
(3.) The case of the petitioners is that they have been granted Import Licences such as Actual User Licence by the Joint Chief Controller of Imports & Exports and they are eligible to import items of Open General Licence - listed in Appendix 6 of the Import Policy, 1985-88 as Actual Users. The petitioners are also eligible to import as transferee of REP Transferable Import Licence under Export Promotion Scheme for registered exporters and eligible to purchase import materials from Export House under Export House Scheme and as such they are authorised to import and/or acquire the various components and - material parts of T.V., VCR and Electronic Typewriters and various allied parts in connection thereto.