1988 (4) TMI 58

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the manufacture of aluminium products and for the same it is importing raw material known as slugs or circles having a hole in the centre. In the petition, it has been mentioned that slugs are basically industrial raw materials and are not finished products by themselves. 2. The petitioner received a show cause notice dated 19th of October 1981 from the Assistant Collector of Customs at Bombay,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner preferred an appeal against .the show cause notice to the Collector of Customs, who by his order dated 30th of November 1981 differed from the view taken by the other Collector in the case of Metal Box India Ltd. (supra) and held that the products imported by the petitioner, namely, aluminium slugs, are classifiable under Heading No. 76.06/07. 4. The petitioner has now approached this C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Bulchandani that a further appeal lies against the order of the Collector and this is not a fit case wherein the jurisdiction of the High Court under Article 226 of the Constitution can be legitimately invoked. I agree with him also for the reason, among others, that it cannot be said that the view taken by the Collector in the earlier appeal decided on 17th of December 1980 is the settled view w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the officers. I am, therefore, inclined to reject this petition on the ground that the petitioner ought to avail of the right of appeal. 6. Mr. Taleyarkhan, however, points out that in view of the fact that rule has been issued on this petition and the petition itself is pending for such a long time, that is since the year 1982, the appeal that may be presented by the petitioner will be beyond....