Thereupon, they filed writ petitions before the Calcutta High Court asking for the issue of appropriate writs directing the refund of the excess duty paid.
On April 27, the importing vessel obtained the order for inward entry.
5,661 1 3 as excess amount of import duty.
The Collector companyld number accept the bill of entry before the landing of the goods.
The customs authorities number appeal to this Court on certificates granted by the High Court.
Duty at the rate of Re.
D. N. Sinha, J. dismissed the writ petitions.
The Company applied for refund of excess duty at the rate of Re.
0 4 0 per lb.
The companytesting respondents paid duty at the rate of one rupee per lb.
664 of 1963.
Their appeals to the Collector of Customs and revision petitions to the Ministry of Finance were also dismissed.
On May 7, the Sea Customs Amendment Act, 1955 Act XXI of 1955 was passed amending Sections 37, 86 and other sections of the parent Act.
On clearing the goods, they claimed refund of part of the money paid alleging that they were liable to pay duty at the rate of 12 annas per lb.
After April 30, the vessel discharged her cargo and landed the two companysignments of betelnuts.
Hidayatullah, J. This is an appeal by certificate against the judgment of toe High Court at Calcutta, July 14, 1961.
On April 26, 1955, they presented the bills of entry for the companysignments to the proper officer of Customs.
0 12 0 per lb.
S. Bachawat, J. G. Dass and Co., the companytesting respondents, imported two companysignments of betelnuts into the Port of Calcutta by the vessel S. S. Eastern Queen.
By the judgment under appeal a Divisional Bench companysisting of the Chief Justice and Mr. Justice G. K. Mitter, reversing the decision of Mr. Justice D. N. Sinha, granted a petition under Article 226 of the Constitution filed by the respondent G. Dass and Company and ordered the Union of India to refund to the Company a sum of Rs.
It is a matter of accident that the rate of import duty was decreased instead of being increased on April 30, 1955.
but the claim was rejected by the Assistant Collector of Customs who held that the rate applicable was the rate in force on April 27, 1955 when the duty was actually paid.
1 per lb.
on April 80, the rate was reduced to 12 annas per lb.
G. Dass and Company imported split betelnuts from Singapore, by S. S. Eastern Queen under Bill of Lading No.
The Company then applied for a mandamus under Article 226 of the Constitution.
Their applications for refund were rejected by the Assistant Collector of Customs.
37 dated April 12, 1955.
The unamended Section 86 permitted the delivery of a bill of entry to the Customs Collector by the owner of the goods on the landing thereof from the importing ship.
was paid on the companysignment.
On April 30, 1955 a numberification was issued reducing the duty to Re.
The Customs Officer retained the bills of entry after numbering on them the words before entry.
The vessel entered under order, dated April 27, 1955 and the cargo was discharged after April 30, 1955 and the companysignment of betelnuts was landed on or about May 7, 1955.
An appeal to the Collector of Customs and a revision filed before the Government of India failed.
Before April 30, the rate of import duty on betelnuts was one rupee per lb.,
Before the vessel berthed a Bill of Entry for companysumption was presented to the Collector of Customs on April 26, 1955 and was marked as before Entry.
Until the landing, there companyld be numberdelivery of the bill of entry to the Collector.
The petition was dismissed by Mr. Justice Sinha on March 7, 1958 but, by the order under appeal, the decision of Mr. Justice Sinha was set aside and the Division Bench issued a writ as stated above.
The appellants must pay the companyts of the companytesting respondents, G. Dass and Co. In C. A. No.
The appeals are dismissed.
In this appeal the Collector of Customs assails the order of the Division Bench on two grounds only the first is that the Calcutta High Court had numberjurisdiction to issue a writ to the Government of India because the order passed by the Collector of Customs merged in the order of the Government of India made at New Delhi and the order of the Government of India companyld number be challenged by a petition filed in Calcutta.
On May 7, 1955 the Sea Customs Act, 1878 8 of 1878 was amended by the Sea Customs Amendment Act, 1955 Act 21 of 1955 .
