GENERAL FOODS P LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ petition the petitioner M/s. General Foods (Private) Limited and Shyam Sundar Khandenwala have prayed for a writ in the nature of Mandamus for quashing the decision of the Central Board of Excise and Customs to prefer appeals against various authorities in India to the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter described as CEGAT).

(2.) The Memorandum of appeals were actually filed before the Appellate Tribunal and the petitioners have prayed for a writ in the nature of certiorari for quashing the various appellate proceedings pending before the CEGAT. There is also a prayer for a writ of prohibition directing the CEGAT to show cause why the proceedings commenced before it should not be quashed and it should not be refrained from entertaining the appeals.

(3.) The respondents to this writ petition are Union of India through the Secretary, Ministry of Commerce, North Block, New Delhi; the Chief Controller of Imports and Exports, the Collector of Customs, Cochin, the Collector of Customs, Madras, the Central Board of Excise and Customs, New Delhi and the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The Collector of Customs and the Assistant Collector of Customs, Strand Road, Calcutta, have also been made parties respondents.