REGENT COMPUTRONICS PVT. LTD.

OM SHANKAR BIYANI Appellant

V/S

COLLECTOR OF CUSTOMS Respondents

Referred Judgements :-

NEW V. SWAIN [REFERRED TO]
BABCOCK VENKATESHWARA HATCHERIES V. COLLECTOR OF CUSTOMS,BOMBAY [REFERRED TO]
WALIA ENTERPRISE,AMRITSAR V. COLLECTOR OF CUSTOMS AND CENTRAL EXCISE,CHANDIGARH [REFERRED TO]
RAKESH PRESS,NEW DELHI V. COLLECTOR OF CUSTOMS [REFERRED TO]
ORIENT EXPRESS,NEW DELHI V. COLLECTOR OF CUSTOMS,COCHIN [REFERRED TO]
JUNTA TRADERS,BOMBAY V. COLLECTOR OF CUSTOMS,BOMBAY [REFERRED TO]
S.A.INTERNATIONAL V. COLLECTOR OF CUSTOMS [REFERRED TO]
PADAM KUMAR AGARWALLA VS. ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA [REFERRED TO]
TRUSTEES OF PORT OF MADRAS VS. AMINCHAND PYARELAL [REFERRED TO]
BOARD OF TRUSTEES OF THE PORT OF BOMBAY VS. INDIAN GOODS SUPPLYING CO [REFERRED TO]
PRIYANKA OVERSEAS PVT LIMITED UNION OF INDIA VS. UNION OF INDIA [REFERRED TO]
BHUBAN MOHAN BOSE VS. STATE [REFERRED TO]
SHARAD HIMATLAL DAFTARY VS. COLLECTOR OF CUSTOMS [REFERRED TO]
GHANSHYAM CHEJRA VS. COLLECTOR OF CUSTOMS [REFERRED TO]
NATIONAL INDUSTRIES VS. ASSISTANT COLLECTOR OF CUSTOMS MADRAS [REFERRED TO]
METAL DISTRIBUTORS LTD VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) Two questions are involved in this Writ Application. The first relates to the rate of Customs duty and the second to the question of demurrage. The facts giving rise to these questions are:

(2.) On 30th July 1989, the petitioner imported consignments of pillow block bearings of NBR, Asahi and NSK brands (referred to as the goods) from Singapore.

(3.) On 25th July 1989, the Assistant Collector of Customs assessed the goods and allowed clearance upon payment of Customs Duty on the invoice value and subject to the petitioner furnishing a PD bond for hundred per cent of the invoice value. On the same day the petitioner furnished the PD bond for Rs. 63,637/- which was the invoice value of the goods and three days later paid the customs duty amounting to Rs. 1,24,691/- as assessed by the Assistant Collector of Customs. As the respondents were not permitting clearance of the goods despite compliance with the order dated 25th July 1989, the petitioner filed this writ application challenging the refusal of the Customs Authority to release the goods and for a direction of the Customs Authority to pay the demurrage which had accrued by reason of the non-release of the goods.

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OM SHANKAR BIYANI Vs. COLLECTOR OF CUSTOMS

Referred Judgements :-

JUDGEMENT

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