ASSISTANT COLLECTOR OF CUSTOMS IMPORTS Vs. SUNDARAM TEXTILES

JUDGEMENT

(1.) SINCE a common question, as to when customs duty became leviable for the two consignments of goods imported into India, arises in these writ appeals, they are disposed of together under a common judgment.

(2.) APPELLANTS in these writ appeals are the respondents in W.P. 298 of 1979 and W.P. 459 of 1979 (and will hereinafter be referred to as the respondents). The respondent in W.A. 538 of 1982 (who will hereinafter be referred to as the first petitioner) is the petitioner in W.P. 298 of 1979, and the respondent in WA. 539 of 1982 is the petitioner in W.P. 459 of 1979 (and will hereinafter be referred to as the second petitioner).

(3.) THE respondents contended that the chargeability for duty was only on the date of the berthing of the ship and not the date of the entry of the ship into territorial waters and that the petitioners have been rightly assessed to duty that was leviable on 4-1-1979, when none of the exemption notifications were in force and the duty had to be levied on the basis of the Customs Tariff Act.