1993 (6) TMI 80 - HC - Customs

Summary

The petitioner applied for an export house certificate in 1978, which was initially rejected but later granted after a court decision. Subsequently, faced challenges regarding the import of goods, including a show cause notice to divert goods to a canalising agency. The petitioner argued that the proceedings were redundant as the goods had already been disposed of. The court agreed and quashed the show cause notice, ruling in favor of the petitioner.