MILL STORES PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) BOTH these writ petitions can be dealt with under a common judgment and it is enough to note the facts in W.P. No. 6155 of 1972 alone, since the issue involved is the same excepting that two different petitioners have approached this court.

(2.) THE petitioner made an import of pillow blocks from the United Kingdom under a relevant bill of entry. THE imported pillow blocks are of Fafnir make. It consists of a housing and a bearing. THEse blocks are complete with integral bearing which are inseparable. THE appraising department of the Madras Customs classified the imported goods under item 72(35) of the Indian Customs and Central Excise Tariff (hereinafter referred to as the Tariff) which reads as ball bearings of all kinds not exceeding 51 millimetres bore diameter adopted for use as parts and accessories of motor vehicles (other than motor cycles and motor scooters) and parts thereof, not otherwise specified. THE contention of the petitioner was that it should be assessed under item 72(3) in which event the duty chargeable would be 40 per centad valorem, while if it was charged under item 72(35) of the Tariff, the duty would be 100 per cent. THE contention of the petitioner was negatived by the Deputy Collector of Customs, Appraising Department, by an order dated 8-4-1973. Aggrieved by that order, the petitioner preferred an appeal to the Appellate Collector of Customs (second respondent). THE second respondent passed an order dated 12-10-1973, rejecting the appeal. THEreupon, the petitioner preferred a revision to the first respondent. THE first respondent confirmed the order of the second respondent. It is against these orders, the present writ petition has been preferred on the following among other grounds.

(3.) THE respondents erred in thinking that the petitioner was relying on 'post importation documents'. THE documents produced came into existence before the clearance of the goods and therefore cannot be 'post importation documents'.