Surya Prabha Sales Corporation Vs. Collector of Customs - Court Judgment

Excerpt:

.....the appellant is not an importer but only a letter of authority holder and secondly the matter involved theft and requires knowledge of local conditions.4. the learned counsel stated that only point of law relating to legality of import and validity of licence etc., are involved and the matter does not require any knowledge of local conditions and there is no doubt regarding facts in ascertaining a knowledge of local conditions are necessary was involved.5. we have considered the submissions of both the sides. we observe that the public notice 1/87 gives this facility to all appellants and does not distinguish between importers and letter of authority holders.further prima facie no knowledge of local conditions appears to be necessary in view of the submissions of the learned counsel.6. as such the appeal may be listed for hearing before this bench in due course.7. the learned counsel stated that she has already filed an early hearing application.

Judgment:

1. This is an application for hearing of the matter relating to import of certain goods at Calcutta Port.

2. The learned counsel stated that they had filed the appeal at Delhi in terms of a public Notice No. 1/87 and requested that it may be listed for hearing before this Bench.

3. The learned DR objected stating that the appellant is not an importer but only a letter of authority holder and secondly the matter involved theft and requires knowledge of local conditions.

4. The learned counsel stated that only point of law relating to legality of import and validity of licence etc., are involved and the matter does not require any knowledge of local conditions and there is no doubt regarding facts in ascertaining a knowledge of local conditions are necessary was involved.

5. We have considered the submissions of both the sides. We observe that the public notice 1/87 gives this facility to all appellants and does not distinguish between importers and letter of authority holders.

Further prima facie no knowledge of local conditions appears to be necessary in view of the submissions of the learned counsel.

6. As such the appeal may be listed for hearing before this Bench in due course.

7. The learned counsel stated that she has already filed an early hearing application.