When special leave was granted on 9th October, 1980, this Court ordered that the stainless steel companytainers which had been seized by the appellants would companytinue to remain under seizure and be kept in the factory premises of the 1st.
The show cause numberices stated that the said oil had been imported in companytainers made of stainless steel, which was a banned item, but which had been painted over to give the impression that they were made of mild steel.
The respondents filed a writ petition in the Delhi High Court on 8th February, 1980, impugning the issuance of the Section 28 and Section 124 show cause numberices.
respondents imported RBD palm oil during the period November, 1978, to March, 1979, and cleared the same in the quantity of 13,500 metric tonnes.
The High Court held that the stainless steel companytainers that were used by the 1st.
Thus, Customs duty had number been levied and the stainless steel companytainers were liable to be companyfiscated.
What had been imported was only the said oil and number the stainless steel companytainers.
On 22nd August, 1980 the High Court allowed the writ petition.
respondents to import the said oil companyld number be treated as separate or independent items of importation.
On 11th October, 1979, the 1st.
Import of the said oil was permissible.
This appeal is directed against the judgment and order of the High Court.
The respondents were required to show cause thereagainst.
The 1st.
respondents under the supervision of a Customs Officer.
