PRINCIPAL APPRAISER EXPORTS COLLECTORATE OF CUSTOMS AND CENTRAL EXCISE Vs. ESAJEE TAYABALLY KAPASI CALICUT

JUDGEMENT

(1.) The Principal Appraiser (Exports, Collectorate of Customs and Central Excise, Customs House, Cochin-3, the Appellate Collector of Customs, Customs and Central Excise House, Madras and the Union of India represented by the Joint Secretary, Ministry of Finance, Department of Revenue and Insurance, New Delhi have preferred this appeal by special leave against the judgment and order of a Division Bench of the Kerala High Court allowing writ petition of the respondent on 24th November 1972. A few relevant facts to highlight the grievance of the appellants are required to be mentioned at the outset.

(2.) Respondent at the relvant time carried on the business of export of coir yarn and ropes at Calicut in the State of Kerala. In July 1966 the respondent presented before the customs authorities at the port of Cochin, shipping bills for three lots of coir yarn booked to be shipped on board the S. S. Neils Maersk. The said shipping bills were for getting entry outwards for the said ship destined for the port of Basrah. The duty payable on the export of the said goods at the then prevailing rate was assessed by the customs authorities. The same was paid by the respondent. The "entry outwards" as envisaged under Section 39 of the Customs Act, 1962 (hereinafter referred to as the Act) was issued and an order permitting the clearance of the loading of the goods for exports as envisaged under Section 51 of the Act was made.

(3.) For want of space in the said vessel the goods were "shut out." The respondent, however, secured necessary space for exporting these goods by another vessel named S. S. P Xilas. Respondent accordingly submitted fresh shipping bills on 9th August 1966 for entry outwards for S. S. P Xilas. On the basis of a petition made on behalf of the respondent the earlier shipping bills were allowed to be amended enabling the respondent to ship the goods on board the said vessel S. S. P Xilas.