Law: Customs Act, 1969

Section: 13,16,58,59,62,97,156(1)

Customs Act (IV of 1969)- -Ss. 13, 16, 58, 59, 62, 97 & 156(1)-Compliance of order- Petitioner was importer and manufacturer who was alleged to have violated conditions of notification, resultantly authorities directed to deposit differential and penalty-Appellate authority stayed recovery of differential and penalty subject to furnishing Bank guarantee for demand raised by authorities-Order passed by Appellate authority was in favour of petitioner who, in compliance of the same, had also furnished Bank guarantee-Validity-Petitioner could not claim that it was "aggrieved person " and could not claim that order passed by Appellate authority was passed against it-High Court declined to interfere with order passed by Appellate authority-Constitutional petition was dismissed in circumstances. THIS JUDGMENT DELIVERED BY: IRFAN SAADAT KHAN, JUSTICE:-------------- The instant constitution petition has been filed with the following prayers:- "a. to declare that the demand of custom duty, sales tax and etc. amounting to Rs. 1,79,14,796 is not lawful and is liable to be quashed and the Respondents be restrained from demanding or realizing the same or any part thereof; b. to grant order and direction restraining the Respondents and each of them, their officers and men from demanding and realizing or pressing for payment of the above-referred amount or any part thereof; c. to grant costs to the petitioners; and d. to grant such other/further/additional relief or reliefs, direction or directions, command or commands as may appeal/deem appropriate in the facts and circumstances of the case." 2. Briefly stated the facts of the case are that the petitioners are assemblers of Suzuki vehicles for which parts and accessories are imported from Japan in Complete Knocked Down ('CKD') condition. That these imported CKD parts are then inbonded in the factory, which has been declared a bonded warehouse. Those CKD parts are then assembled to give shape to them as a Complete Built Up ('CBU') units. That during the period from 04.07.1993 to 03.03.1994 the petitioners imported 5 consignments of CDK parts. That it is the claim of the petitioners that whatever duty was payable on these…

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