NODY BROS Vs. UNION OF INDIA

JUDGEMENT

(1.) The only point that has been urged before me is that there has been an increase in the Customs duty after the writ petitioner No. 1 entered into the contract for importation of the goods and before the same were actually imported and the bill of entry was filed. The writ petitioner drew my attention to the judgment of the Division Bench of the Delhi High Court in a case (Super Traders and Anr. v. Union of India and Ors.). In the said case the Delhi High Court, inter alia, held that the Government or the Legislature cannot be compelled to refrain from making any changes, during the financial year, in the matter of Import or Export, because it could be trespassing on the legislature and the administrative field, if Court were to hold that a rate of duty or tax was immutable for any particular period. In the said case the Delhi High Court inter alia held as follows :

(2.) Mr. Bose appearing on behalf of the Collector of Customs relied on a judgment of the Divisional Bench of this Court in Appeal No. 216 of 1983, Matter No. 724 of 1983 = (The Collector of Customs, Calcutta and Ors. v. Shree Hanuman Steel Traders and Anr.) being the judgment dated February 9,1988 wherein the Division Bench held as follows :

(3.) In my opinion, the ratio of the said Division Bench judgment applies to the instant case where it has been argued that a Government cannot enforce the increase in the duty which has taken place after the date of fee agreement for import and before actual importation of the goods. I also respectfully agree with the observations made by the Delhi High Court.