R SHANTILAL AND COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) The short question which arises for consideration in this application is as regards the rate of duty payable by the petitioner.

(2.) The petitioners are carrying on the business of sale and purchase of edible oils wherefor they import edible oils from foreign countries. The petitioner imported RBD Palmolein wherefor bill of entry for home consumption was issued on 25th July 1981. In the said bill of entry, the rate of excise duty was shown as 42.6%. The ship carrying the said goods started from Singapore on 11th July 1981 and entered the Indian territory on 16th July 1981. The vessel reached Bombay on 25th July 1981 and the bill of entry, as noticed hereinbefore, was lodged.

(3.) The petitioner, however, was charged with a duty of 125% which became applicable w.e.f. 26th July 1981. The petitioner prayed for the following reliefs: