S.V Maruthi, Member (J)

1. The appeal arises out of an Order-in-Original No. S. 37 (Misc.-A)-1/90 A of the Collector, Calcutta.

2. The case of the appellants is that he is the proprietor of M/s. Shiv Shankar International and they have imported six million yds. of Zip Rolls of type CF No. 5 from DPR Korea origin from M/s. Greenland Textile Pvt. Ltd. One consignment of 7,60,000 yds. Zip Rolls was released after paying the customs duty vide Bill of Entry dated 6-9-1989. The balance of 4 consignments of Zip Rolls in 400 packages (8 lakh yds.), 400 packages (8 lakh yds.), 400 packages (8 lakh yds.) and 380 packages (7.60 lakh yds.) were shipped in the month of November,1989 vide Bill of Lading dated 7-11-89. Bills of Entry Nos. 1236 dated 20-11-89, 1654 and 1655 dated 28-11-89 and 1237 dated 20-11-89 were filed. Assessments were completed on Bills of Entry Nos. 1236 and 1237 on 23-11-89. The goods, however, were detained under Sec. 110 of the Customs Act. Aggrieved by the detention of the goods, the appellants approached the High Court for release of the goods. Finally, the matter went upto to the Supreme Court. The Supreme Court directed the Department to issue a show cause notice