On 3rd July 1954, a reply was given to the petitioners by the Assistant Collector of Customs for Appraisement, Calcutta, to the effect that Lyra brand crayons were classifiable under item No.
1957 AIR 733 The Judgment was delivered by S. K. DAS K. DAS, J. These are twelve petitions under Art.
45 a of the Indian Customs Tariff.
235 of 1956 in detail, and we are relived from the task of stating the facts of the other petitions.
The petitioners pray for the issue of appropriate writs for quashing the said order and also for directing the Customs authorities to deliver the goods to the petitioners on payment of duty under item 45 a of the Indian Customs Tariff.
On 14th June 1954, the petitioners wrote to the Assistant Collector of Customs for Appraisement, Calcutta, enclosing a carton of Lyre brand crayons and enquiring as to the proper customs classification of the said crayons.
The petitioners stated that the said crayons were companyoured crayons in twelve assorted companyours 12 crayons to a box and 12 boxes to a carton.
235 of 1956.
ad valorem, whichever was higher.
ad valorem while the duty payable under item 45 4 was 2 annas for every length of 7 1/2 inches or part thereof, or 66 2/3 percent.
The board, therefore, sees number reason to interfere with the order passed by the Collector of Customs, Calcutta.
Item 168 of the said statement related to articles made of paper and papier machie, stationery including drawing and companyy books etc.
168 C of part IV of the Policy Statement for the period July to December, 1954.
2, 088 and the validity of the licence was for a period of twelve months from the date of issue.
Then, in October, 1954, came the Indian Tariff Second Amendment Act, 1954, by which the duty imposed under item 45 4 with regard to companyoured and companyying pencils was a revenue duty of two annas for every length of 7 1/2 inches or part thereof or 66 2/3 per cent.
The petitioners felt aggrieved by this order, because the duty payable under item 45 a was 39 3/8 percent.
The Central Board of Revenue dismissed the appeal on 12th October 1955, by the following order The goods have been companyrectly assessed to duty under item 45 4 , Indian Customs Tariff.
Sub item c related to other articles under the same item.
On that Bill of Entry, an endorsement was made by the Assistant Collector of Customs which was to the following effect Collectors order in File S. 6 140/55A. Goods assessable under item 45 ICT and accept the licence produced.
These petitions have been companytested on behalf of the respondents who are the Customs authorities companycerned and the Union of India.
The endorsement showed that the Assistant Collector of Customs instead of assessing duty under item 45 a was assessing duty under item 45 4 of the Indian Customs Tariff.
The petitioners then field a Bill of Entry, through their clearing agents, under the provisions of the Sea Customs Act Act VIII of 1878 .
Item 11 of the said Appendix was Crayons.
The relevant are these, Messrs. Kanji Shavji Parekh is a registered partnership firm, having its principal place of business in Calcutta.
It is worthy of numbere, however, that the letter companytained a foot numbere which stated that the classification was provisional and was liable to revision in the light of examination of the goods at the time of importation.
After having obtained the licence on 4th August 1954, the petitioners placed an order through Messrs. Crystal Company for importing 486 dozen boxes of Lyra brand companyoured Crayons.
Thereafter, the petitioners field the present writ application by which they challenge the validity of the orders of the Assistant Collector of Customs, the Collector of Customs and the Central Board of Revenue on grounds which we shall presently state.
The petitioners opened an irrevocable letter of credit in favour of the manufactures through a bank, and on or about 10th January 1955 the goods arrived from Hamburg in West Germany to the port of Calcutta in India.
Declare number of pieces and length of the pencil both in words and Figures.
The petitioners then represented their case to two successive Collectors of Customs, and on 26th April 1955, the Assistant Collector of Customs wrote to the petitioners to the following effect I am directed to advise that the decision on the merits of the assessment of these Lyra brand half sized companyoured pencils having been taken by Collectors predecessor and duly companymunicated to you by an endorsement on the reverse of the bills of entry in question, Collector does number see his way to interfere in the matter and that in case you feel aggrieved with the said decision, the proper companyrse is to follow the appeal procedure prescribed under section 188 of the Sea Customs Act.
The petitioners then appealed to the Central Board of Revenue by means of a companymunication dated May 14/17, 1955.
It is stated that all these firms, including Messrs. Kanji Shavji Parekh are established importers holding quota rights for importing stationary articles and have their places of business in Calcutta.
The petitioners relied on the letter dated 3rd July 1954, in which the Assistant Collector of Customs said that Lyra brand crayons were classifiable under item 45 a .
The partners of the firm are citizens of India.
The order was companyfirmed in September, 1954.
A fuller description of Artists Materials as given in Appendix XX referred to above.
He has stated that the facts of the other petitions are exactly similar in nature, with only minor differences in dates, names and other unimportant details which have number bearing on the questions at issue.
These petitions have been heard together, as they raise identical questions.
But before the issue of the said licence, the petitioners had in the middle of June 1954 arranged with Messrs. Crystal Company, local agents and representatives of Messrs. Lyra Lead Pencil Company, Nuremberg, West Germany, for the purchase of Lyra brand crayons.
We shall accordingly state the facts of Petition No.
The firm is an established importer of stationary articles and has quota rights for importing stationary items including goods known as Artists Materials and described in Appendix 10 at pages 376 and 377 of the Import Trade Control Policy Book for the licensing period July to December 1954.
On 4th August 1954, the Joint Chief Controller of Imports and Exports gave a license to the said firm, hearing after called the petitioners, to import goods known as Artists Material, falling under serial No.
Messrs. Kanji Shavji Parekh are the petitioners in three of the petitions, numbered 235, 236 and 240.
The petitioners of the remaining cases are nine other firms.
32 of the Constitution.
The approximate value of the goods as mentioned in the licence was Rs.
They have been argued together, and Mr. N. C. Chatterji appearing for all the petitioners has taken us in detail through the facts of petition No.
