INCHEK TYRE LIMITED Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) This is an application under Article 226 of the Constitution of India praying for a writ in the nature of Certiorari for quashing the impugned orders passed being Annexures Cl, C2, D and E to the petition.

(2.) The facts of this case are as follows : - The petitioner carries on business as manufacturer of Rubber tyres. In course of its business the petitioner has to import insoluble sculpture in bulk quantities which are required for the use in the manufacture of rubber tyres. According to the petitioner sulphur is exempted from the whole of the Customs duty leviable thereon under the Indian Tariff Act, 1934 by virtue of a notification, dated August 20, 1965. It is alleged, between November, 1969 and April, 1971, the petitioner imported a number of consignments of sulphur particulars whereof are given in the petition.

(3.) It is alleged that the goods fall under Item 28(3) of the Indian Customs Tariff and as such same were exempted by virtue of the aforesaid notification. But the Customs Authorities wrongfully levied duty on each of the said consignments alleging that the goods in question fall under Item No. 28 of the Indian Customs Tariff being 'Drugs and Chemicals' the duty levied being 60 per cent, ad valorem duties,