K JAMAL COMPANY Vs. UNION OF INVIA

JUDGEMENT

(1.) THE petitioner is a firm, inter alia, carrying on business of import and sale of different edible oils and other allied products. On 1-7-1977 a public notice was issued by the Collector of Customs, to the following effect-

(2.) THEREAFTER, on 11th January, 1978, the petitioner's orders were confirmed by the brokers. On 18th February, 1979, there was a shipment of a stated quantity, which need not concern us. The ship actually arrived on 22nd February, 1979. On 1st March, 1979 the following notification came to be issued : Government of India Ministry of Finance (Department of Revenue) Notification No. 42/F. No. Cus (Bud)/79 New Delhi Notifications 1st March, 1979/ Customs 10th Phalguna 1900 Saka GSR No. .. In exercise of the powers conferred by section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Table annexed hereto and falling under heading No. 15.(o)7 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from (a) so much of that portion of the duty of customs leviable thereon which is specified the said First Schedule, as is in excess of 12.5 per cent.ad valoremand (b) the whole of the additional duty leviable thereon under Section 3 of the Second mentioned Act.Table 1. Palm oil 4. Sunflower oil 2. Rapeseed oil 5. Palmolein

(3.) IT is now argued before me that because the vires of the notification dated 1st March, 1979, is involved, the writ petitioner has approached this court directly without exhausting the other remedies of appeal and revision to the Central Board of Revenue. On this basis it is contended (1) under Section 15 of the Customs Act, import would mean when the ship arrives at the territorial waters of India. Therefore, this notification dated Ist March, 1979 cannot have retrospective effect and (2) the power to grant exemption is under Section 25 of the Act. That cannot be used for the purpose of levying duty as is sought to be done under the impugned notification dated 1st March, 1979. As against this learned Counsel for the department would contend, 'Import' would mean the presentation of the bill which in this case, was done only on 13th March, 1979. Therefore, the notification dated 1st March, 1979 would fully apply to this case.