SHASHIKANT PANACHAND GORAKHIA Vs. UNION OF INDIA

JUDGEMENT

(1.) THE short question raised in this Petition is whether the stainless steel circles imported by the petitioner fall under Item 73. 15 (1) of the Central Customs Tariff Act, 1975, attracting lesser customs duty as contended by the petitioner or whether the said stainless steel circles fall under item 73. 15 (2) of the said Tariff Act attracting higher customs duty. The relevant period of import is February 1982. There is no controversy before us that by virtue of the amending Act No. 15 of 1982, which was enacted on 11th day of May 1982 but was retrospectively brought into operation with effect from 1st of January 1981, the imported goods would fall under item 73. 15 (2) of the said Tariff Act. It appears that the Delhi High Court had an occasion to consider the identical question in a series of matters starting with the case of Super Traders v. Union of india, being Civil Writ Petition No. 2131 of 1982 decided on 23rd of September, 1982 which decision has been reported in 1983 E. L. T. 258. This decision in Super Trader's case was followed by the Delhi High Court in the case of M/s. A. Parmananddas. However, M/s. A. Parmananddas carried the matter in appeal to the Supreme Court and special leave having been granted, Civil Appeals Nos. 1254 and 1255 of 1988 filed by M/s. A. Parmananddas were entertained by the Supreme Court. However, on January 4, 1989, the Supreme Court has dismissed the said Civil Appeals Nos. 1254 and 1255 of 1988 filed by M/s. A. Parmananddas and has held that in view of the fact that Amending Act 15 of 1982 was brought into operation with effect from 1st of January 1981, it would be clear that the goods imported thereafter would fall under Item 73. 15 (2) of the Central Customs Tariff Act, 1975, In the result, the Supreme court has upheld the decision of the Delhi High Court in the case of M/s. A. Parmananddas.

(2.) HAVING heard Shri Mehta for the petitioner and Shri Rege for the respondents, there is no controversy before us that the goods imported in the present case were identical with the goods that were imported in M/s. A. Parmananddas's case and that in this case also the goods have been imported after 1st of January 1981. Hence, in view of the order passed by the Supreme Court on january 4, 1989 in Civil Appeals No. 1254 and 1255 of 1988 dismissing the appeals filed by m/s. A. Parmananddas, it would follow that the goods imported viz. stainless steel circles would be liable to higher customs duty since the said goods would be classified under Item 73. 15 (2) of the Central Customs Tariff Act, 1978.

(3.) IN fairness to Shri Mehta, however, it may be pointed out that he invited our attention to a report appearing in 1991 (55) E. L. T. A142 in the following words :