COLLECTOR OF CUSTOMS Vs. ABDURAHIMANKUTTY

JUDGEMENT

(1.) The first respondent firm was the agent of the Indian Oil Corporation for attending to the entry and clearance of tankers with the Customs and Port departments of Cochin. In 1967, the I O.C. chartered a vessel for carriage of their finished goods from Cochin to other Indian Ports. On conversion from foreign trade to coastal trade, the stores and bunkers on board the vessel became liable for Customs duty. This was assessed at Rs. 48467 and in 1979, the Revenue authorities of the State attempted to collect the amount from the 1st respondent. The firm thereupon filed O. S. No. 614/79 in the Munsiff's Court for injunction to restrain the defendants from realising the amount from it. It was alleged that the agency fee for the firm was only Rs. 250/- and that the liability to pay all charges including the Customs duty was on the I. O. C. Court fee was paid under S.27(c) of the Kerala Court fees and Suits Valuation Act. 1959 (Act 10/60). The Collector of Customs (3rd defendant) objected to the valuation for the purposes of Court fee and jurisdiction, contending that in substance, the plaintiff was suing for a declaration that the amount of Rs. 48467/-was not due from it and that court fee had to be paid under S.25(d)(i) of the Act. The Munsiff overruled the objections, and hence this revision by the Customs Collector.

(2.) The question decided by the Court below involves a question as to its jurisdiction also, and the revision is therefore maintainable.

(3.) Ss 25 and 27 of Act 10/60 read as follows:-