BOURNE AND SHEPHERD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) In this writ petition under Article 226 of the Constitution of India, Bourne and Shepherd, a partnership firm has prayed for a writ in the nature of Mandamus commanding the respondents to withdraw, cancel and/or rescind the purported Order, dated 16th October 1982 and the said purported Order, dated 2nd April 1983 passed by the Respondent No. 2, Assistant Collector of Customs for appraisement, Group-6, having his office at Customs House, 15/1, Strand Road, Calcutta and to register the contracts against the Import License No. P|C|2077276|C|XX|84|C|82 and to assess the goods imported of the First Schedule of Tariff Act and to act according to law and for other consequential reliefs.

(2.) The facts may be briefly stated as follows: The petitioner had a photographic establishment and laboratory and carries on business, inter alia, of Colour Film, processing and printing of Colour Films and is duly registered as a Small Industrial Unit with the Directorate of Industries, Government of West Bengal. The processing unit of your petitioner is situated at No. 141, Surendra Nath Banerjee Road, Calcutta and various items of machineries are required by its aforesaid activities.

(3.) The Joint Chief Controller of Imports & Exports, Government of India issued an Import License to the petitioner being Import License bearing. No. P|C|2077276|C|XX|84|C|82 for import of Divomat Mini Film developing machine process: Kodak C-41, 1000 mm tankheight, including automatic replenishment and 5 hangers, 4 pcs. reservoirs with 30 lit each and wall bracket, solenoid valve and water filter for nitrogen, economic nitrogen control, compressor for air, etc., true copy of the letter is annexed as Annexure 'B'.