1993 (7) TMI 92

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..... ted May 7, 1983 issued by Assistant Collector of Customs, Bombay calling upon the petitioners to show cause why the imported goods should not be confiscated under Section 111(d) of the Customs Act and the penalty should not be imposed under Section 112 of the Act. The facts giving rise to the issuance of show cause notice are not in dispute and are required to be briefly stated to appreciate the g .....

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..... h of the year 1982-83. The Assistant Collector of Customs declined to give clearance to the imported consignment and served the impugned show cause notice. The show cause notice inter alia recites that the licence issued to the petitioners under Entry 23(1) of the First Schedule is not for manufacture of textiles made wholly or in part of synthetic, artificial (man-made) fibres including yarn and .....

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..... notice recites that in accordance with the import policy as amended, the import of Polyester Filament Yarn based flat, first quality (fully/partly reoriented) is allowed under OGL to actual users (industrial) in accordance with the conditions laid down. In view of the notice issued by the Chief Controller of Imports and Exports, it is obvious that the show cause notice was issued by the Assistant .....

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