BISHWANATH & COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) The Court : In this Writ application, the petitioner has challenged a consolidated Order No. Kol/Cus./Asstt.C/No. 02/07 dated March 1, 2007 passed by the Assistant Commissioner of Customs, Export Department, confirming demand of cess amounting to Rs. 30,944/- leviable under the provisions of the Mica Mines Labour Welfare Fund Act, 1946 and directing payment thereof within 10 days from the date of issue of the order.

(2.) The petitioners exported 2,40,000/- silicone mica washers valued at 10,080 $ (U.S.) by the Shipping Bill No. 5124754 dated July 18, 2003 and further quantities of the same material also valued at 10,020 $ (U.S.) on January 19, 2004 by the Shipping Bill No. 5140016 dated January 19, 2004.

(3.) On July 26, 2004 the petitioners were served with a show-cause notice No. S 41(G) -56/04 Exp. dated July 23, 2004 purportedly under Section 28(1) of the Customs Act, 1962 calling upon the petitioners to show-cause why cess amounting to Rs. 30,944/- in respect of the consignments mentioned in Annexure "A" to the said show- cause notice under the Mica Mines Labour Welfare Fund Act, 1946 should not be levied on the petitioners.