JUDGMENT
1. This writ petition concerns the import of SKF ball bearings by the petitioners through the indenting agents of SKF in India, namely, SKEFCO India Bearing Co. Ltd. The petition seeks a declaration that an order passed by the 2nd respondent on 6th April 1985, in identical circumstances, covers the petitioners’ import; that clearance of the petitioners’ import at the invoice value should be allowed; and that a show cause notice alleging under-invoicing should be quashed.
2. The order of the 2nd respondent above-mentioned related to a consignment of SKF ball bearings imported by Mirah Exports (P) Ltd. through the SKF indenting agents, M/s. SKEFCO India Bearing Co. Ltd. A show cause notice in regard to alleged under-invoicing had been issued to Mirah Exports (P) Ltd. in terms nearly identical to the show cause notice impugned in this petition. Considering all the material placed before him, the 2nd respondent ordered that the consignments in question before him should be assessed on their invoice value because the charges in the show cause notice had failed.
3. The respondents have filed no affidavit in reply to this petition. It is not in dispute that the charges levelled in the show cause notice issued to the petitioners are nearly identical to the charges levelled against M/s. Mirah Exports (P) Ltd. in the case decided by the 2nd respondent. The order passed by the 2nd respondent binds the respondents and they must effect clearance of the ball bearings in question in this petition on their invoice value.
4. I may mention that against the order of the 2nd respondent the respondents preferred an appeal to CEGAT which is pending, but in which stay of the order impugned thereby was refused.
5. In the result, the petition is made absolute in terms of prayers (b) and (c)(i) and (ii).