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--Constitutional petition---Declaration and assessment for home consumption or ware-housing---Petitioner had impugned vires of the amended Proviso to S.79(1) of Customs Act, 1969, which existed in the Act before amendment/ substitution---Un-amended Proviso had provided that if before filing a goods declaration, the owner would make a request to the officer of customs, not below the rank of Assistant Collector that he was unable for want of full information, to make a correct and complete declaration of the goods, then such officer could permit the owner to examine the goods; and thereafter make entry of goods for filing a goods declaration---Said proviso had been amended to restrict the option of applying for the first examination to importers of used goods only---Proviso had further provi...
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