Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2003 (7) TMI 92

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tition No. 1985 of 1991 will govern all the three writ petitions. 2.Bharat Dynamics Limited is a Government of India Enterprise and is engaged in the manufacture and testing of Guided Weapons having semi-conductor devices for the "Defence" of India. For the manufacture of Semi-Conductor Devices which are ultimately use for manufacture of weapons, the said Government of India Enterprise was required to import from Japan "Metallurgical Microscope having magnification equal to or greater than 400" The said Enterprise had obtained licence inter alia for import of Metallurgical Microscope, but as per the Japanese Law the said goods could not be supplied by the manufacturers in Japan directly to any Government Agency of an country for Defence p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h, learned Counsel appearing on behalf of the Petitioners submitted that the Inverted Metallurgical Microscope were admittedly imported for and on behalf of the Bharat Dynamics Limited, a Government of India Undertaking. The letter of authority was issued in favour of the Petitioners, because the Government of India Undertaking could not directly import the goods from Japan on account of the restrictions under the Japanese Law. He submitted that in the light of certificate issued by the Bharat Dynamics Limited to the effect that the said goods were required for the manufacture of weapons having semi-conductor devices and in view of the certificates issued by the Independent Authorities like the Indian Institute of Technology and Chartered E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed. Accordingly, the Counsel submitted that the order passed by the Additional Collector of Customs is correct and no interference is called for in a writ jurisdiction. 6.Having heard the Counsel on both sides, we are of the opinion that the impugned order passed by the Additional Collector of Customs cannot be sustained for more than one reason. Firstly, the Government Enterprise on whose behalf the goods were imported clearly admitted in its certificate dated 16th January, 1991 (Exhibit - 'I') to the petition that the Metallurgical Microscope with magnification equal to or greater than 400 is imported by the Petitioners at their behest and that the same are required in the manufacture of weapons having semi-conductor devices. Secondly .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates