1994 (3) TMI 94

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.... 226 of the Constitution of India lies in a narrow compass. The petitioners were registered as Small Scale Industrial Unit with Directorate of Industries for manufacture of various plastic articles. The list of items under registration included manufacture of Video Cassettes. The petitioners used Polyacetal Resin as raw material for manufacture of Video Cassettes and the raw material was required ....

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.... Polyacetal Resin. The petitioners imported 17 metric tonnes of Polyacetal Resin from Japan and the consignment arrived at Bombay Port on March 1, 1984. The petitioners filed bill of entry for home consumption but the consignment was not cleared as the Customs Officer failed to pass order of clearance. The delay in completing assessment gave rise to the filing of the present petition on July 10....

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....ts made in the petition and we are unable to appreciate why the bills of entries were not cleared by giving benefit of exemption notification. Shri Vyas, learned counsel for the Department, submitted that there was some doubt about the capacity of the petitioners to consume imported articles but the doubt was removed after the Small Scale Industries Directorate increased the quota of import of the....