Law: Customs Act, 1969

Section: 25,81(2),179,193,202

This JUDGMENT passed by: SAIYED SAEED ASHHAD, Chief JUSTICE:------------ In this Constitutional petition, the petitioners have sought the following reliefs: (a) This Hon'ble Court may be pleased to declare that the revision of the valuation effected by the respondents as set out in Schedule-I to this petition is without lawful authority and of no legal effect and consequently all notices and actions initiated or taken by the respondents for the purpose of effecting recovery of the disputed export duty pursuant to the revision mentioned above are without lawful authority and of no legal effect. (b) A further order directing to the respondents and all those claiming through or under them or seeking to enforce the disputed claim, to forebear from taking any step in recovery of the difference in export duty based on the revised valuation. (c) Costs of this petition are also prayed. The brief facts of the case as stated in the memo. Of petition are as under: "The petitioners carry on the business as storers and exporters of amongst others, molasses and exported substantial quantities of molasses to foreign countries in the year, 1986-87. For effecting the export of molasses, the petitioners presented shipping bills setting out the export value of the molasses and the export duty payable thereon. The details of the said shipping bills, 16 is number, were provided by the petitioners in the Schedule annexed to the memo. of petition. The values declared by the petitioners in the aforesaid 16 bills vary from US Dollars 41 per metric ton to US Dollars 50 per metric ton. On presentation of the said shipping bills, the respondents allowed the export of the molasses at the enhanced value of 30 per cent subject to later determination but the petitioners were allowed to pay export duty on the basis of the valuation declared by them subject to furnishing of guarantee to cover the difference between the declared value and the loaded value, if the loaded value was finally declared to be the value of the molasses. Subsequently, in the month of April, the petitioners received notices from respondent No. 2 informing them that the export value of the molasses had been fixed by…

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