9911796707
TMI Blog1995 (9) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... le of these goods on 4-8-1995 which was scrutinised at the instance of the respondents by the Indian Institute of Technology at Madras. The respondents are presently of the view that the goods imported are computers in SKD/CKD condition. A summons has been served on the petitioner to appear before the respondents for an enquiry. 3.Counsel for the respondents submitted that the investigation will be completed within a week's time and a show cause notice will be issued to the petitioner shortly thereafter. 4.Petitioner at this stage seeks release of the imported goods on the ground that there has been no violation of any of the provisions of the Act. The dispute, if any, it was submitted, could only be regarding the appropriate heading un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leasing the goods. Learned counsel for the respondents submitted that this letter of the Department of Electronics was brought to their notice only now and that they will consider the contents of that letter with due care. 7.Learned counsel for the respondents however contended that it is not open to the writ petitioner to secure release of the goods, in this proceeding in view of the law laid down by this Court in the case of Collector of Customs, Madras v. Madras Electro Castings (P) Ltd., Madras (W.A. 1123/93), decided on 13-10-1993 [1994 (71) E.L.T. 646 (Mad.)]. That was a case where pending disposal of an appeal against the order of adjudication directing confiscation, the appellant sought the release of the goods by filing a writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on import or export is to an extent a prohibition. The expression `any prohibition' in Section 111(d) of the Customs Act includes restrictions. Merely because Section 3 of the Imports and Exports (Control) Act, 1947 uses three different expressions `prohibiting' `restricting' or `otherwise controlling' we cannot cut down the amplitude of the words `any prohibition' in Section 111(d) of the Act. `Any prohibition' means every prohibition. In other words, all types of prohibitions. Restriction is one type of prohibition. 11.As restriction is also prohibition for purposes of Section 111(d) and the alleged violations are under investigation, it is for the respondents to take a decision regarding the release of the goods. 12.Learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. It has been subjected to test and scrutiny. They now have before them the expert and authoritative view of the Department of Electronics. The petitioner is not a casual trader/importer but is an established and well recognised manufacturer of a high technology product, certified as such by the Government of India, Department of Electronics. The imported goods are essential for manufacture of their product viz., computer. There are deadlines to be met for delivery of the product. By withholding release of these items, even when it is not essential to so withhold, wholly avoidable and undue hardship is caused without any `benefit' to the country. Even the Department of Electronics has sought the release of the goods. The respondents shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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