SIMPLEX CASTINGS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In these two writ petitions, a Writ of Mandamus is sought declaring the Notification No. 286/90-Customs, dated 15-12-1990 issued by the first respondent is prospective in operation and not retrospective, a further declaration that the provisions under Section 15 (1) (b) of the Customs Act, 1962 are ultra vires of the Constitution and a consequential direction declaring that the ex-bond clearance for home consumption bill assessed by the second respondent increasing the auxiliary duty from 5% to 25% is illegal, are also sought.

(2.) Though the petitioners in these two writ petitions are different, but as the Notification No. 286/90-Customs, dated 15-12-1990 and the action of the respondents in increasing the auxiliary duty from 5% to 25% are assailed in both these writ petitions, they are being disposed of by this common order.

(3.) Petitioner in Writ Petition No. 1815 of 1995 is a Public Limited Company having its works at Urla Industrial Estate, Raipur. Under its import licence, it imported 1880 M.Ts. of iron waste and scrap for consumption at its factory from Humberg, Czechosolovakia. The bill of entry for warehousing for home consumption was submitted on 14-8-1990 by the petitioner to the second respondent through its clearing agents M/s Sharat Chatterjee and Company (VSP) Private Limited. The goods arrived at Visakhapatnam Port and were assessed by the Customs Authorities at Rs.67,28,206/-. The goods were warehoused on 6-9-1990 upto 4-12-1990 initially and extended upto 5-1-1991 for non-availability of railway wagons. Petitioner states that the basic custom duty and auxiliary duty was assessed at 20% and 5% on the assessable value of the goods and the total duty was assessed at Rs. 28,66,452/-.