COMMISSIONER OF CUSTOMS Vs. ABDUR RAZIB

JUDGEMENT

(1.) This petition for leave to appeal is directed against the judgment and order dated 22.3.2005 passed by a Division Bench of the High Court Division in Writ Petition No. 277 of 2000 making the rule absolute.

(2.) The short fact is that the respondent filed the aforesaid writ petition stating that he opened the Letter of Credit No. SIBL/PB/CASH/99/0073 dated 10.6.1999 and imported 20 units of Unia Air Conditioner along with installation covered under H.S. Code No.8415.101 at US$ 485.00 for 8 units and US$ 485.00 for 12 units of the said Air Conditioner at a total C & F Value of US$ 9,712.00.

(3.) On arrival of the goods, the writ petitioner presented Bill of Entry No.025572 dated 1.10.1999 along with all papers and documents for release of the said goods on the basis of SRO No.126/AIN/99/1789/CUS dated 10.6.1999. The customs duly examined the goods and found the same to be the parts of Air conditioning installation kits and accordingly suggested at the initial stage for release of the same by giving benefit of SRO 26 dated 10.6.1999. But subsequently the customs by order dated 17.1.2000 refused to give benefit of the said SRO on the ground that the consignment was imported for commercial purpose.