COLLECTOR OF CUSTOMS Vs. HANUMAN STEEL TRADERS

JUDGEMENT

(1.) This appeal and the writ petition, in which an interim was made by the Trial Court and which is the subject matter of this appeal, are now before us.

(2.) The facts of this case are shortly as follows:- According to the writ petitioners, they placed an order for import of cold formed section from sheets galvanised corrugate from a foreign seller. According to the petitioners, they opened a Letter of Credit for import on 11th January, 1983 and on 11th March 1983 the foreign supplier despatched 1004.710 M.T. of the materials per S.S. Jaltarang. This entire transaction was entered into on the basis of the existing duty. The dispute is regarding the auxiliary duty. Admittedly, at the time of shipment of the materials on 11th March 1983 it was 20% ad valorem. By notification dated 18th March 1983 it was increased from 20% to 25%. Admittedly, the bill of entry was submitted and the ship arrived subsequently. On the 20th May, 1983, that is before the arrival of the ship the petitioners filed this writ petition praying for:-

(3.) Upon such application a Rule was issued and an interim order was passed on the 20th May 1983 to the following extent:-