A.K.SENGUPTA, NURE ALAM CHOWDHURY
COLLECTOR OF CUSTOMS – Appellant
Versus
LEXUS EXPORTS PRIVATE LTD. – Respondent
( 1 ) THE respondent-writ petitioner, Lexus Export Private Ltd. (in short "lexus Export") entered into a contract with Messrs. Omega Enterprises, U. S. A. through Messrs. Hind International and Investment Ltd. , their sole procurement agent for China, South Korea, Taiwan and India for supply of 1,20,000 pieces of stainless steel rods, also known as stainless steel earth rod.
( 2 ) WHILE the supply under the aforesaid contract was pending, the respondent-writ petitioner entered into another contract with Messrs. Omega Enterprises, U. S. A. through Messrs. Hind International and Investment Ltd. for supply of 48,000 pieces of non-stainless steel rods, also known as non-stainless steel stay rods.
( 3 ) THERE is no dispute about the existence of both the contracts and about the obligation of the respondent-writ petitioner to supply stainless steel rods as well as non-stainless steel rods to Messrs. Omega Enterprises, U. S. A.
( 4 ) THE respondent-writ petitioner in terms of the second contract manufactured 36,000 pieces of non-stainless steel rods and loaded the same in six containers for effecting export. It is claimed that due to inadvertence in the documents
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