NAINAR SUNDARAM
Ranjit Export Private Limited – Appellant
Versus
Collector of Customs, Madras – Respondent
The petitioner is before this Court seeking for the issue of a writ of mandamus, directing the respondent to release the 39 bales of fabrics in respect of which orders of detention have been passed under section 110 of the Customs Act, 1962 hereinafter referred to as the Act. Let us take the facts as delineated in the counter affidavit filed on behalf of the respondent for the purpose of finding out the justification or otherwise in law for the order of detention of the goods and the demand of the petitioner for their release. The petitioner filed four shipping bills, Nos. 00799 dated 21-5-1984, 00816 dated 22-5-1984, 00896 dated 22-5-1984 and 00859 dated 23-5-1984. The four shipping bills covered 41 bales of silk fabrics of various varieties, valued at Rs. 5, 48, 828.80 CIF. The shipping documents were prepared and the goods were shown to the Central Silk Board authorities for certifying as to the correctness of the description in the invoices. It was certified by them on the invoices that the goods had been inspected in accordance with the regulations prescribed and the contents were as declared in the invoices. Out of the 41 bales, only 2 bales valued at Rs. 45, 333.
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