RISHI EXPORTS Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) In this application the petitioners have challenged the decision of the Customs Authority to withhold the delivery and clearance of P.V.C. Leather Lining covered by Bill of Lading No. CU-21 dated 13th December, 1986.

(2.) The facts of the case leading to this writ application are stated hereinafter:

(3.) The petitioners carry on business of manufacture of leather goods at their factory in Calcutta. The factory of the petitioner is permanently registered as a Small Scale Industry with the Directorate of Cottage and Small Scale Industries, Government of India. The petitioners export leather bags, inter alia, to the European Economic Community. The first petitioner was granted permission for export of leather goods in the European Economic Community during the year 1983-84. The first petitioner was also granted Export House Certificate by the Government of India under the provisions of Export Policy for 1982-83. For the purpose of carrying on the business of manufacture and export of leather bags, inter alia, the first petitioner imports various types of lining cloth such as Rock Cotton Lining and P.V.C. Leather lining.