A.K.SEN, S.K.MUKHERJEE
COLLECTOR OF CUSTOMS – Appellant
Versus
UDAY ENGINEERING ENTERPRISES – Respondent
( 1 ) THIS is an appeal under Cl. 15 of the Letters Patent. The Union of India and the Customs authorities are the appellants before us. The order challenged in this appeal is one dated August 30,1985, passed by a learned single Judge of this Court in a writ proceeding which was registered as C. R. No. 10290 (W)/84. By the order impugned the learned Judge allowed the writ petition of the respondents (hereinafter referred to as the writ petitioners) and directed release of the goods imported by the respondents under a contract dated September 27,1982, on the basis of certain import licenses. The goods directed to be so released are said to be aligning tools (dial indicators ).
( 2 ) THE facts material for our present purpose are not in dispute. The writ petitioners purchased seven REP group of import licenses. REP license is a kind of license granted to an export house for importation of special types of goods for special use in the industry manufacturing the exportable goods. In the present case now before us the concerned licenses purchased by the writ petitioners authorised importation of goods described in A35 Appendix 17 of the Import Policy for 1984 and the d
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