1985 (2) TMI 50

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..... er licence dated the 9th April, 1981 for Rs. 4,95,696/- issued in favour of M/s. Rajendra Mechanical Industries Ltd., Bombay by the Joint Chief Controller of Import and Export. The petitioner is a second transferee and had thereby acquired the right to import goods to the extent of Rs. 2,80,000/-from M/s. Alloy Steel Enterprises of No. 26 Strand Road, Calcutta, who were the first transferee of the .....

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..... ods on recovery of 45 per cent, that is 35 per cent basic and 10 percent auxiliary duty since the goods imported by the petitioner were cuttings and not stainless steel sheets. According to the petitioner the cuttings of stainless steel sheet is covered by sub-heading No. (1) of Heading 73.15 which provides for duty of 45 per cent and not under sub-heading (2) of Heading 73.15, which provides for .....

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..... . 2. The petitioner relied on a few orders passed by Mrs. Justice Leila Seth of Delhi High Court In similar matters where the goods arrived at the port of Bombay. In those cases the learned Judge at Delhi directed the release of the goods on payment of 50 per cent of the admitted duty and on executing a bond in respect of the balance 50 per cent or by giving a bank guarantee therefore the remain .....

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..... no jurisdiction to interfere merely because the other interpretation favourable to the subject appeals to Court as the better one. It is primarily for import control Authorities to determine the head of entry in tariff Schedule under which any particular commodity fell, but If in doing so those authorities adopted a construction which no reasonable person could adopt, that is if the construction .....

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..... such determination. Under this circumstances, the rule is discharged and the interim order is vacated. 5. Inasmuch as it has been contended by Mr. N.C. Roy Choudhary that at the interim stage the goods had been released by an order of Court upon the writ petitioner furnishing bank guarantee In favour of the Customs Authorities, necessary liberty may be granted to the Customs Authorities to encas .....

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