SHYAM SUNDER KAILASHCHAND Vs. UNION OF INDIA

JUDGEMENT

(1.) The short question which falls for determination in this petition filed under Article 226 of the Constitution is, what is the relevant date for determination of rate of duty payable in respect of the goods imported by the petitioners. Initially the rate of duty was 10% ad valorem and by notification dated October 3, 1988 it was increased to 35% ad valorem . The petitioners filed bills of entry in respect of imported goods for clearance for home consumption on October 24, 1988. The grievance of the petitioners is that the notification dated October 3, 1988 was not known to the importers. On behalf of the respondents, P.K. Dash, Assistant Collector of Customs has filed return sworn on August 10, 1994. The return claims that the notification was printed in the Gazette and was available for sale to the public from October 10, 1988. In support of assertion, telex message received from the Government of India is annexed as exhibit. Once it is established that the notification dated October 3, 1988 was available prior to the date of filing of bills of entry by the petitioners, then it is obvious that the petitioners are liable to pay duty in accordance with the notification.

(2.) The issue was considered by Division Bench of this Court to which one of us (Pendse, J.) was a party in the decision Chemifine V/s. Union of India,1994 72 ELT 15 and we respectfully agree with the said decision. In view of the Division Bench judgment, the petitioners are not entitled to any relief.

(3.) Accordingly, petition fails and rule is discharged but there will be no order as to costs.