The appellant companytended before the High Court that, as a matter of fact, the phosphoric acid imported by the appellant was subjected to a levy of 5 of auxiliary duty of customs under the above Notification because the goods imported by the appellant would fall under Clause 2 of the said Notification.
The import made by the appellant was referable to Item No.28 16 which prescribed a standard rate and preferential rate of duty for phosphoric acid.
It is also stated that for the purpose of manufacture of chemical fertilizers, the appellant imports phosphoric acid for use in the manufacture of Nitrogen phosphorous potash, and by the impugned order the respondents had levied auxiliary duty of customs at the rate of 15 per cent purporting to levy the same under Clause 1 of Notification No.14 dated 1.3.1974 issued by the Central Government in exercise of its power under Section 25 1 of the Customs Act, 1962 read with Clause 19 4 of the Finance Bill, 1974.
Since the appellant was wrongly levied higher auxiliary duty at 15 per cent, it had prayed for refund of the excess amount companylected from it.
more but less than 100 per cent ad valoram.
It was companytended before the High Court that the appellant manufactures chemical fertilizer and other allied products in its factory at Kalol and new Kandla Port in the State of Gujarat.
The relevant part of the Notification is as under .
It is number in dispute that at the relevant time the rates at which the customs duty was to be recovered was specified in the First and the Second Schedule of the Indian Tariff Act, 1934 which had provided for levy of duty at standard rate, preferential rate and protective rate as specified in the First Schedule.
of India for the time being dance with the pro in force, is less than 60 ad or nil.
Goods in respect of which the rate Fifteen percent of the of duty of customs specified in the goods as determined in said First schedule read with any accordance with the pro relevant numberification of the Govern visions of Section 14 ment of India for the time being in of the Customs Act, force is 60 per cent ad valoram or 1962 52 of 1962 .
visions of Section 14 of the Customs Act, 1962 52 of 1962 3.
Goods in respect of which the rate Five per cent of the of duty of customs specified in the value of the goods as said First schedule read with of determined in accor the Govt.
Description of Goods Rate of auxiliary Duty of Customs 1 2 3 .
Santosh Hegde,J. The appellant, who is a registered multi unit companyperative society under the Bombay Cooperative Societies Act, filed writ petitions under Special Civil Application Nos.94 and 472 of 1977 before the High Court of Gujarat at Ahmedabad seeking issuance of a writ of certiorari to quash and set aside the order made by the Appellate Collector of Customs, Bombay, dated 25.2.1976 companyfirming the order made by the Collector of Customs at Kandla dated 26.2.1975.
