The DRI has the authority to issue a notice under Section 108 of the Customs Act, 1962, to investigate the importation of goods without a valid import license, and the provisional assessment of duty by the Customs Department does not bar the DRI from conducting an enquiry to assess the proper duty payable.

UMESH CHANDRA BANERJEE, J.

( 1 ) THE remedy available under Article 226 of the Constitution by way of issuance of a high prerogative writ or writs is extraordinary in nature and is wholly discretionary though, however, there cannot possibly be any manner of doubt that exercise of power by the High Court is of widest possible amplitude but that by itself, however, does not clothe the Writ Court to intervene or interfere without there being any infringement of a right - there must be some breach of a right if not the legal right only and the law is well-settled on this score and as such I do not wish to dilate much in regard thereto.

( 2 ) BEFORE adverting to the rival contentions as raised in the matter certain basic principles of law governing the jurisdiction of the Writ Court ought to be noted at this juncture. The most accepted methodology of all governmental actions is fair play and fair treatment and in the event of there being any departure therefrom, the jurisdiction of the Writ Court can be invoked and it would then be a plain exercise of judicial power to grant relief to a person who is seeking justice against an unfair dealing or an unfair treatment or against an administrative ipse dixit.

( 3 ) THE Supreme Court of New South Wales in the case of Asmond v. Public Service Board of New South Wales and Anr. reported in 1985 LR (Commonwealth) 1041 after noticing the American and English Law observed that fairness is articulated in terms of inherent necessities of the proper operation of judicial process. The general duty of fairness as regards administrative action has also been accepted as a guiding principle by Meggary, J. in the case of Bates v. Lord Hailsham [1972 (1) All E. R. 1201].

( 4 ) HAVING discussed the law on this score as above, a brief reference to the factual aspect, at this juncture would be appropriate.

( 5 ) THE factual score depicts that the Directorate of Revenue Intelligence working on a tip-off intercepted consignments of accessories viz. , CAT Convertors, Satellite T. V. Receivers, Low Noise Block Down Convertors, Feed-Horn and N-Band Antennae at the Port of Calcutta in December, 1995. Be it noted that all these consignments were imported from Hong Kong by a Delhi based importer named Gurmit Sehgal, but subsequently the Shipping documents were changed in the name of Sigma Electronics. The intereception of the goods by the Revenue Intelligence was had by reason of Gross under-valuation and consequent evasion of duty to the extent of Rs. 18,86,701. 00 P.

( 6 ) THE factual score depicts that on arrival of above-noted consignments at the Port of Calcutta, the Deputy Commissioner of Customs allowed the goods to be cleared on provisional assessment basis but it is at that juncture however that the Directorate of Revenue Intelligence issued a notice dated 28th March, 1996, requiring the attendance of the Proprietor of. Sigma Electronics and production of copies of Bills of Entry and Shipping document in regard to import of LNB and Feed-Horn. It is placed on record that in terms of notice, as above, the Proprietor of. Sigma Electronics did appear before the concerned officer on the date and time appointed and it is on that date again a further notice was issued requiring production of various other documents as detailed on the reverse of the notice concerning the items of goods said to have been imported into this country.

( 7 ) THE records depict further that shortly thereafter a writ petition was moved before the learned Single Judge and without there being any affidavit on record the Learned Judge passed an order of release of the consignments in favour of the Petitioners against the security of Rs. 5,00,000/- by way of a Bank Guarantee. For convenience sake relevant extracts of the Order of the learned Single Judge is set out hereinbelow :"it appears from the relevant summons dated 20-3-1996, issued under Section 108 of the Customs Act (not Section 110), being Annexure 'p-5 and P-6' to the writ

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