1973 (6) TMI 27

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....nd canteen suppliers. 2.It would appear that in the month of October, 1970 the petitioners had imported into India for re-export as ship stores or otherwise a consignment of 190 sunglasses. 3.When the said goods arrived at Bombay the petitioners prepared the necessary Bill of Entry for Bond dated 20th October, 1970 and made and subscribed to the following declarations on the said Bill of Ent....

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....the Customs Act, 1962, read with Section 3 of the Imports and Exports (Control) Act, 1947. The Petitioners, were therefore, compelled to file this writ petition. 5.It requires to be noticed that when the proceedings before the Assistant Collector of Customs, respondent No. 1, were going on, the attention of respondent No. 1 was invited to a judgment of the Bombay High Court in Miscellaneous Pet....

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.... Customs Authorities against the judgment of Kania J. in Miscellaneous Petition No. 707 of 1967. 8.My attention has been drawn to the said judgment and it is important to notice that Their Lordships of the appeal Court have decided that matter on a wider aspect than that on which Kania J. decided the Miscellaneous Petition No. 707 of 1967 before him. While Kania J. had held that the tape-record....

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....-export as ships stores or otherwise to any country outside India. The words 'or otherwise' are very comprehensive words and if the goods are bonded on arrival for re-export to any country outside India, even though they may not happen to be ships stores, they would be covered by these words. As the genuineness of the declaration made on the bills of entry by the petitioners is not disputed, it is....