The deletion of the "actual user condition" in Public Notice No. 238-ITC (PN)/90-91 dated 31-10-1991 meant that the import of the named items in Appendix 6 of the Import and Export Policy 1990-93 could be made by all classes of importers, including those who were not actual users.

( 1 ) THE issue involved in this application is the interpretation of Public Notice No. 238-ITC (PN)/90-91 dated 31-10-1991 (referred to as the first Public Notice ). By the first public notice modifications were effected to the Import and Export Policy 1990-93 (referred to as the Policy ). One of the modifications was the dispensing with the "actual user conditions" in respect of import of raw materials, components, consumables and spares appearing in Appendix 6, List 8, Part I of the Policy. The factual background in which this issue has arisen is noted briefly. According to the petitioner this deletion entitled the import of the named items in Appendix 6 of the Policy by all persons. Acting on this assumption the petitioner entered into an agreement with a foreign seller for import of goods covered by Appendix 6, List 8, Part I as already stated. The goods were shipped on 5th December, 1991 and arrived in Calcutta Port on 16th January, 1992. On 13th January, 1992, the petitioner filed three several Bills of Entries in respect of the goods. These have been annexed as Annexure 'c' to the petition.

( 2 ) ACCORDING to the petitioner the Customs Authorities took no steps to clear the bills of entry although they were obliged to release the bills of entry within 48 hours. The petitioner has drawn the attention of the Court to a public statement made by the Collector of Customs to that effect. The petitioners sent telex messages to the respondents for release of the bills of entry and also approached the Collector of Customs for release of the goods. Ultimately by letter dated 22nd January, 1992 the Assistant Collector of Customs, Appraising (Group 4) wrote to the petitioner stating that the petitioner was not an Actual User (Industrial) in respect of the goods in question. It was further stated that the Order No. 1/1990-93 of 30th March, 1990 had not removed the Actual User (Industrial) condition from Appendix 6, List 8, Part I items despite the issue of the first Public Notice No. 238-ITC of 31-10-1991 which, according to the Assistant Collector, had essentially only given certain relaxation/relief to Actual Users.

( 3 ) THE letter dated 22-11-1991 went on to state that in case the petitioner felt that the goods imported by it could be allowed clearance under OGL it could produce suitable clarification in the matter from the Chief Controller of Imports and Exports (CCI and E), alternatively the petitioner could produce a valid licence for the clearance of the goods.

( 4 ) IT appears that the petitioner offered to produce a REP licence before the Customs Authorities on condition that the same was not debited with the value of the goods until the matter was decided by the CCI and E or a Court of Law. The petitioner thereafter moved this application under Article 226 of the Constitution on 28th January, 1992. Until that date the goods imported by the petitioner were lying on the docks and according to the petitioner it was being made liable to pay demurrage charges for every day that the Customs Authorities delayed in processing the bills of entry and the release of the goods. Upon the writ application being moved, an interim order was passed by S. C. Sen, J. allowing the petitioner to warehouse the goods under Section 49 of the Customs Act, 1962. In the writ petition it has been claimed that the Customs Authorities had wrongfully detained the goods imported by the petitioner by insisting on production of an REP or Additional licence. In support of its contention that the first public notice allowed the import of the goods specified therein to be imported by persons who may not be Actual Users, the petitioner has relied upon the following: (a) A circular dated 22nd January, 1992 issued by the Deputy Collector of Customs, Bombay which dealt with the import of items of traders under Appendix 6, List 8, Part I of the Policy. In that circular the Deputy Collector has stated: "collector has directed that clearance of an