Law: Customs Act, 1969

Section: 30

[Customs Act (IV of 1969)]........Sections 30, 43 & 79--Finance Act (L of 1975), S.7--Provisional Constitution Order (1 of 1981), Art.9--Levy of regulatory customs duty--Duty on certain items increased by Finance Act, 1975--Relevant Notification dated 21-8-1975 could not be available for sale before 16-10-1975--Date relevant for determining rate of customs duty--Held: Notification, would not apply to consignment where date of delivery of manifest by Master of vessel was prior to its date of availability for sale--New rate would apply to consignment when date of delivery of manifest was subsequent to that date. ORDER AJMAL MIAN, J.--The petitioner through this petition has prayed for the following relief:- "It is, therefore, respectfully prayed that this Hon'ble Court may be pleased to call for the records of the respondents and after giving the hearing to the parties may be pleased to declare and direct: (1) That the regulatory duty levied on the petitioner's consignments on the basis of the purported notification dated 21-8-1975 is without lawful authority and of no legal effect and that the petitioner is entitled to the refund of the sum of Rs. 4,28,516 which sum has been excessively levied and realised by the respondent No. 1 on the basis of the purported notification dated 21-8-1975. (2) To grant cost of the petition to petitioner. (3) To grant such other/further/additional relief which this Hon'ble Court may deem fit and proper in the facts and circumstances of the petition." 2. The brief facts leading to the filing of the above petition are that the petitioner had imported iron and steel re-rollable scrap consisting of mild steel billets ends through two vessels, namely, "Arab Al-Hijaz" and "Sea Success" which arrived on 1-9-1975 and 6-10-1975 respectively. The petitioner in respect of the first consignment filed bill of entry on 3-9-1975 whereas the Master of the vessel filed IGM on 1-9-1975 whereas the petitioner filed bill of entry in respect of the second consignment on 15-10-1975 but the Master of the vessel filed IGM on 31­10-1975. It seems that by Finance Act, 1975, duty on the subject-matter of the consignment was increased from 37 1/2 to 62…

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