Bombay High Court
M.R. Bhansali And Co. vs Union Of India (Uoi), Cegat And Cc And Ce on 15 February, 1990
Equivalent citations: 1992(38)ECR438(BOMBAY)
JUDGMENT Pendse, J.
1. Both the counsel agreed when the Motion reached hearing before me on the last occasion that the main petition should be taken up for hearing as the grant of interim relief would make the main Petition redundant. Accordingly main Petition is set down for hearing along with the Motion.
2. The issue in this petition stands squarely covered by the decision dated December 16,1988 recorded by the Supreme Court in Civil Appeal No. 4445 and Civil Appeal No. 4446 of 1988 1991 (33) ECR 669 (SC). The petitioners had secured licence in die year 1977-78 and in consequence thereof were entitled to make import. The petitioners imported Palm Stearin and Crude Palm Oil. The Assistant Collector of Customs confiscated the goods and imposed the penalty. The order was carried in appeal and ultimately before the Tribunal. The Tribunal set aside the order confiscating the goods and imposing penalty. The Tribunal permitted clearance of goods on payment of redemption fine. The order passed by Tribunal on September 21, 1987 is under challenge in this petition.
3. Shri Wahanwati, learned Counsel appearing on behalf of the petitioner, submitted that there is no impediment for import of canalised item as held by the Supreme Court in the case of Raj Prakash Chemicals Limited and Anr. v. Union of India and Ors. reported in A.I.R. 1986 Supreme Court 1021 and the subsequent decision of the Supreme Court, a copy of which is annexed as Ex. 'A' to the Affidavit in support, clearly provides that imposition of redemption of fine cannot be sustained. In view of the decision of the Supreme Court, the petition must succeed.
4. Accordingly, rule is made absolute and the order passed by the Tribunal on September 21, 1987 directing release of goods on payment of redemption fine equivalent to 100% of the CIF value of the goods is set aside. The petitioners had already cleared the goods on payment of redemption fine and are entitled to refund of the said amount. The amount shall be refunded within a period of three months from today. There will be no order as to costs.
In view of the disposal of the main Petition, motion does not survive and is, accordingly, disposed of.