ANJALI SHANTILAL LUNKAD Vs. UNION OF INDIA

JUDGEMENT

(1.) ALL these writ petitions pertain to import of Hungarian Green Peas and/or yellow peas. In all these petitions the cargo arrived in Bombay some time prior to 18th October 1989.

(2.) WRIT Petition No. 3288 of 1989 : In the case of cargo in writ petition No. 3288/89, the importer, as shown in the documents pertaining to the relevant cargo as well as shown in the import General Manifest, was M/s. Nav Maharashtra Chakan Oil Mills. The cargo of Hungarian green Peas arrived by m. v. Eugeniusz Kwiatkowski. The Import General Manifest was filed on 18th October, 1989. On 24th October, 1989 Nav Maharashtra Chakan Oil Mills filed a Bill of entry in respect of the said cargo for warehousing. On 26th October, 1989, this bill of entry, on the application of the said importer, was allowed to be converted to a bill of entry for home consumption. On the next day, that is to say, 27th October, 1989 it was presented by the importer for assessment.

(3.) ON 1st November 1989 Notification No. 263/89-Customs came into force as a result of which an earlier notification of 1st March 1989 bearing No. 28/89-Customs was amended. As a result customs duties on Peas were reduced from 35% ad valorem to 10% ad valorem.