STATE OF KERALA Vs. GOPALA KRISHNA PILLAI

JUDGEMENT

(1.) This is an appeal by the State against the decision of the District Court of Trivandrum in O.S. No. 223 of 1124. The suit which has been decreed sought the recovery of a sum of B. Rs. 21.330/- collected from the plaintiff by way of customs duty under the provisions of the Travancore Sea Customs Act, 1088, on the ground that the said levy was unauthorised and illegal. The plaint also claimed interest at 6% per annum on the said amount from the date of payment - 9-1-1947 and the costs of the suit.

(2.) The bills of entry concerned are Ext. I dated 25-11-1946 and Ext. II dated

(3.) By a notice dated 1-1-1947 the Excise Inspector of Sea Customs, Trivandrum, called upon the plaintiff to pay an import duty of B. Rs. 22,680/- on the imports covered by Exts. I and II. Ext. K dated 5-1-1947 is the reply of the plaintiff denying his liability to pay the duty demanded by the Excise Inspector. In that reply he invoked a notification of the Government of Travancore dated 7-1-1946 under the Travancore Sea Customs Act, 1088, and the Travancore Land Customs Act, 1091, and said: