13,07,830/ .
9 and invoice No.
It is next companytended by Sri Salve that this Court by order dated April 11, 1989 directed to release the goods subject to certain companyditions and directed the petitioner to keep them in the petitioners godown and by further order dated September 12, 1989 this Court directed the customs authorities to put lock and key to the godown of the petitioner in which the goods were stored.
Granting entry inward on delivery of import manifest and the date of arrival of the vessel into port admittedly are on March 2, 1989 and the Master of the vessel made a declaration in this behalf that they would discharge the cargo on March 2, 1989.
The rate prevailed as on that date would be the duty to which the goods imported arc liable to the impost and the goods would be cleared on its payment in accordance with the rate of levy of customs prevailing as on March 2, 1989.
The facts arc that the petitioner placed in January February, 1988 an order with the Indian agent of the foreign supplier M s. Impex Matel Lucka, Warszawa, to supply ball bearings and irrevocable letters of credit were opened on July 13, 1988 for Rs.
012036 which was received in the appraising section of the group on February 28, 1989.
As the cargo was ready for discharge from the ship from the Indian territorial waters from February 20, 1989 the duty prevailed as on that date shall be the proper duty.
The ship arrived into the port and was berthed on March 2, 1989.
300/ per piece for certain sizes and for other sizes duty was raised to 150 ad valorem plus weight based duty.
The relevant date to fix the rate of customs duty, therefore, is March 2, 1989.
Therefore, the relevant date under Section 15 1 a is the date on which entry inwards after delivery of import manifest was granted to discharge the cargo for the purpose of the levy of the customs duty and rate of tariff.
The entry inward was granted on March 2, 1989.
The petitioner presented the bill of entry for clearance of the goods for home companysumption of February 27, 1989 which was received by the appraising section on February 28, 1989, that would be at least the proper date for determination of the rate of levy.
It was increased at 150 ad valorem plus Rs.
The ship arrived on February 20, 1988 at Madras port and was ready to discharge the cargo.
Hence they are disposed of by companymon judgment.
This companyrt by further order dated May 11, 1992 directed the respondents to release the goods on certain companydition i.e. the petitioners paying an amount equal to twice the invoice value of the goods or to furnish bank guarantees for the same.
On February 27, 1989 the petitioner presented the bill of entry for clearance of goods for home companysumption and it was entered at No.
1 16 on the even date but due to companytinued strike the cargo companyld to be handled.
The foreign supplier shopped the goods in M s Stefan Czarnickei under bill of lading No.
From March 1, 1989 the rate of excise duty was altered.
The petitioner seeks writ of mandamus or any appropriate directions that the companyponent parts of ball bearings imported from foreign supplier M s. Impex Matel Lucka, Warbazawa Poland are liable to excise duty prevalent as on February 20, 1989 and to release the goods on payment thereof or in the alternative to declare Section 15 1 a ultra vires of Articles 14, 19 1 g , 21, 265 and 300A of the Constitution.
06/222/71154 dated December 31, 1988.
Ramaswamy, J. These Writ Petitions under Article 32 raise companymon question of law arising from same set of facts between the same parties though for different companysignments.
