C SELVAKUMAR Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) ALL these writ petitions are filed for writs of mandamus for bearing the respondents from levying and collecting customs duty on the goods imported by the petitioners in pursuance of the Customs Notification No. 40 of 1987, dated 4-2-1987, and directing the respondents to release the goods.

(2.) IN all the four writ petitions, the facts are silimar and the points raised are the same. For the sake of convenience of narration and discussion , I shall take up W. P. No. 2951 of 1987 first.

(3.) AT any rate, lastly it is urged that the word'import'which occurs at various places cannot be construed, in a manner against the citizen who, acting upon a particular notification of exemption, placed orders and committed himself and therefore, as laid down instockv. Frankjones (Tipton) Ltd. 1978 (1) Aller 948, 1978 (1) WLR 231 if an anomaly is sought to be prevented, it must be in favour of the petitioner. The moment the goods are exported from Australia , customs duty is attracted and therefore, it is that date which is relevant.