RAMCHAND SOBHRAJ WADHWANI Vs. B N BANERJI

JUDGEMENT

(1.) This is a petition for a mandamus restraining the Collector of Customs from levying a duty higher than 30 per cent and requiring him to release certain consignment of fountain pens on payment of duty of 30 per cent.

(2.) The question involved in the determination of this petition is a very simple one and the acts which are relevant are very few. The petitioner imported a consignment of Sheaffers fountain pens. "Fountain pens complete" are chargeable under item 45(3), in the First Schedule to the Indian Tariff Act at 30 per cent ad valorem duty, and the duty that has been sought to be imposed upon this consignment is 78 3/4 per cent under item 61(8) which refers to "articles plated with gold or silver", the question for determination is whether this consignment fell within item 45(3) or within item 61(8).

(3.) Before dealing with the question of interpretation, I must deal with two preliminary objections raised on behalf of the respondent by Mr. Seervai. His first objection is that the Petitioner has another adequate and specific legal remedy in that an appeal lies to the Government under section 191 of the Sea Customs Act. Now, if what the petitioner contends is true, viz., that obviously item 45(3) applies to this consignment; the order of the Collector of Customs imposing a duty at 78 3/4 per cent on this consignment would, in my opinion, be an order without jurisdiction, and (it is not necessary for the petitioner) to exhaust the rights given to him by way of appeal before he comes to Court and applies for a writ.