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1993 (8) TMI 192

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..... alcutta issued a Public Notice on 16-6-1989 to the effect that the import of woollen/synthetic rags would be allowed to be cleared at Calcutta Port subject to the following conditions :- (1) The import contract had been made prior to the issue of the ITC Public Notice dated 28-4-1989. (2) The shipment has been effected within 60 days from the date of issue of the ITC public notice dated 28-4-1989 i.e. upto 27-6-1989. 2. M/s. Oswal Spinning and Weaving Mills Ltd. imported 38 bales containing 20,000 kgs. of synthetic rags, valued at Rs. 1,75,715 CIF. The consignment had been shipped to Calcutta Port on 29-6-1989, that is two days after the 60 days grace period allowed to the importers vide Calcutta Customs House Public Notice dated 16- .....

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..... 9. The learned Advocate referred to the Supreme Court decision in the case of Akbar Badruddin Jiwani v. Collector, Customs 1990 (47) E.L.T. 161 (SC), para 57, and submitted that the burden of proof was on the department to show that the importer had acted dishonestly or contumaciously or with the deliberate or distinct object of breaching the law, to sustain the charge of illegal import. 10. At the most, it could be said that there was delay of only two days, and that too if counted from the date of the Calcutta Customs Public Notice. He submitted that as the public notice was not made available to the public on the same day, this two days delay should be condoned. He also referred to the Madras High Court decision in the case of P.S. Ta .....

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..... al status. It is not as if Madras has not been a recognised port. It is a fact which this Court can take judicial notice of that the port in Madras is as much equipped as any other port in the country, in the matter of handling of cargoes. When such is the position, merely because the respondents are not willing to provide the facilities upto Madras and Tuticorin for destruction of the consignment or to ensure mutilation before allowing clearance to the importers, the citizens cannot be put to unreasonable factritions. Therefore, there will be a writ as prayed for. 11. Shri V. K. Sharma, the learned SDK submitted that the appellants had not complied with the contents of the public notice and thus the order of the Additional Collector reg .....

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