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1994 Supreme(Cal) 303

TARUN CHATTERJEE
OYATAPE FIBRES PVT. LTD. – Appellant
Versus
COLLECTOR OF CUSTOMS, CALCUTTA – Respondent


Advocates Appeared:
BIDYUT DUTTA, DIPAK BASU, L.K.CHATTERJI

TARUN CHATTERJEE, J.

( 1 ) THE writ petitioners are traders in various types of dyes, dye intermediaries and other chemicals. The writ petitioners brought from a foreign supplier 300 Kgs. of "dispersed Dyes Pink" of German origin (hereinafter referred to as "the goods") to Calcutta on or about 12/12/1993. Upon arrival of the goods at the Calcutta Airport, the writ petitioners filed a Bill of Entry for home consumption on 17th of December, 1993 under Section 46 of the Customs Act (hereinafter referred to as "the Act" before the Customs Authorities at Calcutta for clearance and release of the goods. The goods were, however, not released but were detained by the Intelligence Officer, Directorate of Revenue Intelligence, being the respondent No. 4 in this writ application, by passing an order of detention under Section 110 of the Act on 23/12/1993. On 30th of April, 1994, the writ petitioner received a draft show cause notice issued by the Customs Authorities without any number, date or signature. A reply to the draft show cause notice was filed on behalf of the writ petitioner. In reply it was, however, alleged that the draft show cause notice was neither dated nor signed. Without pro
























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