HINDUSTAN DEWIDAT TOOLS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition under Articles 226 and 227 of the Constitution of India seeks a writ of certiorari for quashing the order passed by the authority under the Customs Act, 1962 dismissing the application of the petitioner for refund of duty on three cases of Broaches Ex. SS. Tannenfels, B/E cash No. 2697/13/7/66 R.A. dated December 16, 1966.

(2.) THE petitioner imported three cases of broaches from West Germany vide invoice No. - A -411 30/4 dated April 13, 1966, Bill of Entry Cash No. 2697/13/7/66 dated December 16, 1966. The said three cases arrived at the Bombay Docks by Vessel named S.S. Tannenfels on May 7, 1966 and custom duty had been assessed under ICT No. 71(a) at the rate of 60% + 10% totalling Rs. 30,586.60 and the said duty was duly paid.

(3.) IT appears that when the clearing agents of the petitioner went to take delivery, the three cases were found to be missing. The petitioner by letter dated June 15, 1966 reported to the Enquiry Officer, Alexandra Docks, Bombay that the said three cases are not traceable in the docks. A request was made to appoint a tracer in the docks and to intimate the petitioner as soon as the goods are traced out. The Enquiry Officer by his letter dated June 20, 1966 informed the petitioner that out of three cases, one case is lying on third floor in bay No. 142 at 'A' W/House A.D. The two cases is were reported to be not traceable. The clearing agents of the petitioner found case No. 3 in broken condition and requested for arranging immediate survey of the broken case in the letter dated July 6, 1966.