GODREJ INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) VALIDITY of the public notices dated 30th March, 1992 and 17th September, 1997 issued by the Collector of Customs, Mumbai as well as the validity of the Circular dated 27th December, 2002 issued by the Central Board of Excise and Customs are challenged in these petitions. Under the said public notices/circular, the assessing authorities under the Customs Act are required to assess the imported bulk liquid cargo discharged from the vessel into the tank lorries as per the quantity determined under the ullage survey report irrespective of the quantity actually received by the importer.

(2.) SINCE the issues raised in these two petitions are common, both these petitions are heard together and disposed of by this common judgment.

(3.) ALTHOUGH, detailed facts are not necessary for deciding the issues raised in these petitioners, to appreciate the contentions of the parties, few facts enumerated in Writ Petition No. 1977 of 1992 (Godrej Industries Ltd.) are set out hereinbelow.