PARENTERAL DRUGS INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this petition filed under Article 226/227 of the Constitution of India the petitioner seeks issuance of writ of mandamus or any other appropriate writ to the respondents to treat the Bill of Entry No. 307, dated 29-6-1996 as having been filed for the purpose of home consumption and for grant of consequential relief i. e. , refund of the additional import duties collected from the petitioner on the basis of post-budget duties.

(2.) THE petitioner Company is engaged in the manufacture of phar-maceuticals (I. V. Fluids ). For the purpose of furthering their manufacturing activity the petitioner filed a yellow Bill of Entry No. 307 at ICB, Pithampur on 29-6-1996 for clearance of one 'automatic Aseptic Form Fill Seal Machine for primary packaging of Parenteral Fluids injectable liquids or any other phar-maceuticals or medicinal liquids', falling under Chapter sub-heading No. 8422. 30 of the first schedule to the Customs Tariff Act, 1975 and one set of spare parts (Standard SVP) falling under sub-heading No. 8422. 90 of the first schedule to the Customs Tariff Act, 1975 collectively valued at US $ 11,26,348. 23 (C and F, Bombay ). The consignment was shipped by Container No. LMCU-070068/9 of Ignazia Messina and Co. , shipping line from port of lading: LASPEZIA under Bill of Lading No. 12, dated 26-5-1996. On the date of filing the Bill of Entry, AAFFS Machine was chargeable to concessional Customs duty @ 15% ad valorem in terms of Notification No. 47/95-Cus. , dated 16-3-1995 and Additional Duty of Customs under Section 3 of Customs Tariff Act, 1975 @ 10% ad valorem while the said rates for spare parts (Standard SVP) was 25% ad valorem under Notification No. 49/95-Cus. , dated 16-3-1995 and @ 15% ad valorem respectively. Total duty assessable on that day worked out to be Rs. 1,06,52,539/ -.

(3.) THE Container No. LMCU-070068/9 arrived at ICD, Pithampur on 25-7-1996 and Sub-Manifest Transhipment Permit (SMTP) No. 305, dated 17-7-1996 issued by Bombay Customs Container Cell was produced to the Customs at ICD, Pithampur on 26-7-1996.