1991 (11) TMI 78

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....he judgment and order of the Delhi High Court dated 22-8-1990 allowing the respondent's writ petition made under Article 226 of the Constitution and quashing the show cause notices issued to the respondent under Sections 28 and 124 of the Customs Act, 1962. 2. The respondent-Company imported 13,500 MT of RBD Palm Oil under Open General Licence from Singapore between November 1978 and March 1979....

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....the refined oil was supplied by the foreign suppliers in stainless steel containers in accordance with the internationally accepted trade practice. It further stated that the packing material was not subject to any separate duty. The respondent-Company filed a writ petition in the High Court challenging the validity of the show cause notices. The High Court quashed the show cause notice on the fin....

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....ed counsel for the parties and having regard to the facts and circumstances of the case and also on the perusal of the material on record, we agree with the findings recorded by the High Court that the import of the edible oil by the respondent-Company in stainless steel containers was in accordance with the international marketing practice. There was no short levy of duty as the respondent-Compan....