CYRIAC JOSEPH, D.P.WADHWA
JAMES RICHARD DONOVAN,HAFFORD GORDON BAKER,THOMAS COVENTRY – Appellant
Versus
UNION OF INDIA – Respondent
( 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 t
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