The genuineness of carnets and the bona fide tourist status of individuals are essential factors in determining eligibility for exemption from duty under Notification No. 296/76.

( 1 ) IN these three writ petitions (CWP Nos. 3731,3732 and 3733/94) the petitioners, who are foreign nationals, seek a writ of mandamus or any other appropriate writ, order or direction commanding the respondents to release to them their respective cars which they say they brought into this country on the strength of carnet de passages en douane (for short carnet ) issued to them in Wien, Austria, and that they are entitled to get their cars cleared without payment of any duty on the basis of a notification No. 296/76 issued by the Central Government under section (1) of section 25 of the Customs Act, 1962 (for short the Act ). Respondents are the Union of India in the Ministry of Finance, Department of Revenue, and the Collector of Customs, New Customs House, IGI Airport, New Delhi. In answer to show cause notice issued, an affidavit has been filed by Mr. N. Venkatesh, Assistant Collector of Customs, New Delhi, denying that the case of the petitioners is covered by the aforesaid notification.

( 2 ) WE may now have the sequence of the events. Mr. Donovan, petitioner in writ petition No. 3731/94, is a holder of Ireland Passport and he says visa was issued to him by the Indian Embassy in Kathmandu which was valid upto 2 September 1994 and then extended till 5 September 1994. Mr. Baker, petitioner in writ petition No. 3732/94, is a holder of U. K. passport and visa was issued to him by the Indian Embassy at London valid upto 2 December 1994. Mr. Coventry, petitioner in writ petition No. 3733/94, is holding an Australian passport and visa was issued to him by the Embassy of India in Kathmandu valid upto 31 August 1994 and his stay extended till 8 September 1994. It appears that the stay of both Donovan and Coventry had been extended during the pendency of these petitions. All three of them purchased cars of Toyota Land Cruiser 1994 Model in Oman on 20 August 1994 having engine nos. 0137033, 0124232 and 0137497 respectively. These cars were then air lifted by Air France from Dubai to Delhi and arrived at Indira Gandhi International Airport, New Delhi, on 25 August 1994. On the following day the petitioners filed their respective Bills of Entry for home consumption respecting these cars and said that no duty was payable as per notification No. 296/76 and as per carnet de passages. It is stated that petitioners made declarations that they were not employed in India or otherwise gainfuly employed in this country and undertook to re-export the carswithin the stipulated period. It is submitted that the automobiles association which issues the carnet stands guarantee for any duties/taxes leviable upon the breach of the conditions of the carnet. Petitioners say though the Bills of Entry were checked by the staff of the customs department and documents examined, the proper officer directed release of the cars and even the passports of the petitioners were also endorsed "out of charge" and they complain that yet the cars were not released to them and they were called to the Customs House where they were confined and given all kinds of threats and they were harassed and humiliated. Petitioners say that the carnet issued to them are all valid and yet their cars are not being released without any valid reason and that the respondents are using their powers in an arbitrary and illegal fashion. In their respective affidavits filed in support of the petitions, the petitioners have given their addresses of Scotland, England arid Australia, respectively. In the case of the petitioner Donovan it is stated that he is Irish, a citizen of Ireland, and the address given is that of Scotland, U. K. They all claim to be foreign tourists. While Donovan says he is working as a Works Project Manager in the Nepal Trust at Kathmandu, Nepal, Baker says he is a retired businessman and Coventry claims to be a registered engineering surveyor and a hotel owner.

( 3 ) RESPONDENTS have denied the allegations of the petitioners and also the harassment