R R INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned Counsel for the Petitioners and learned Counsel for the Respondent. Perused petition.

(2.) The Petitioners have filed this petition to challenge the order of assessment relating to the bills of entry filed by the Petitioners, details of which are incorporated in para-3(a) of the petition, contending that the bill of entry ought to have been assessed in terms of Notification No. 431-Cus., dated 1st November, 1976 as interpreted by the Customs Excise and Gold (Control) Appellate Tribunal, Madras ("Tribunal" for short) in its order dated 30th September, 1985; wherein it was held that the rate of duty was Rs. 20 per kg. less 71/2% i.e. 71/2% ad valorem.

(3.) The factual matrix giving rise to the present petition is that the Petitioners had imported Cloves falling under Heading 9.04/10 of the First Schedule to the Customs Tariff Act, 1975. The bill of entry was filed. It was assessed at the rate of Rs. 20/- per kg. less 71/2% i.e. 71/2% of Rs. 20/-. The Petitioners had contended that the words less 71/2% means less 71/2% ad valorem i.e. of the assessable value. This contention of the Petitioners was rejected by the Customs Officer.