RAMRATNA WIRES LTD. Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:

(2.) It appears from the materials on record that the writ applicants are engaged in the business of manufacture of goods like various varieties of cables and wires. They have their manufacturing units at Silvassa, Dadra Nagar Haveli (Union Territory). For the purpose of manufacturing of goods, various types of raw materials like the Copper Wire Rod, PVC Resin, Plasticizer, Feelers etc. are being imported from various countries and the goods so imported are brought to the various Customs Stations. It is the case of the writ applicants that, in accordance with Section 46 of the Customs Act, 1962, they have been filing Bills of Entry before the respondents Nos.2 and 3. By filing the Bills of Entry, they declare all the details of the imported goods like the description of the goods, quantity, value of the goods, classification of the gods and applicable rates of custom duties etc. The writ applicants are here before this Court with a grievance that the respondent No. 2 has been levying and collecting stamp duty on the Bills of Entry, which they are otherwise not entitled to levy in law. The levy of stamp duty on the Bills of Entry is on the basis that the Bills of Entry under the Customs Act could be construed as a ""Delivery order in respect of goods" as contemplated under Article 24 of the Schedule-I to the Bombay Stamp Act. The difficulty, which the writ applicants are facing as on today is that the Custom Officer, upon instructions from the respondent No.1 have started denying the permission for the clearance of imported goods unless and until a document evidencing payment of stamp duty, is submitted before them with respect to the Bills of Entry.

(3.) We have heard Mr. Paresh Dave, the learned counsel appearing for the writ applicants and Mr. K.M, Antani, the learned AGP appearing for the State respondents.