ABDUL WAHAB Vs. DEPUTY COLLECTOR OF CUSTOMS MADRAS

JUDGEMENT

(1.) In this Writ Petition, the petitioner has challenged a notice, dated 21-5-1979 (Exhibit - A) issued under Section 124 of the Customs Act, 1962, by the Deputy Collector of Customs, Madras (Respondent No. 1) and a notice, dated 7-3-1979 (Exhibit-F) issued by the Traffic Manager, Madras Port Trust (Respondent No. 2), as being without jurisdiction and unjustified.

(2.) The petitioner is the President of the Muslim League Association. Bylanarasapura, Hoskote Taluk. He imported 100 bales of second-hand gift clothing from the United Kingdom. These goods were meant for distribution to the poor and needy persons without any distinction of caste, creed sex or race. In accordance with the notification issued by the Government of India in No. 142 (Cus.)/77, dated 16-7-1977 and a certificate issued by the Government of Karnataka to the effect that they were meant for such purpose, it was cleared without payment of any customs duty at Madras. The goods were cleared in December 1978 and transported from Madras to Bangalore on or about 23-12-1978. It transpires that there was some obstruction put forth by the Customs Authorities for the clearance of the goods and after considerable correspondence they were permitted to be cleared and in the meantime demurrage was liable to be paid on account of the fact that the goods were not cleared within the time premitted by the Port Authorities. However, the Port Authorities, in the circumstances of the case, collected only 25 per cent of the demurrage charges in accordance with the provisions in that behalf.

(3.) It transpires that the Customs Authorities had taken a guarantee in a sum of Rs. 20,100/before premitting the goods to be cleared. The petitioner also paid harbour charges amounting to Rs. 11,887.10. The goods arrived in Bangalore on 4-1-1979 and were subsequently removed to Bylanarasapura, the place where the petitioner was residing.