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Rate of duty payable by the petitioner. Analysis: The petitioners imported RBD Palmolein and were charged with a duty of 12.5%, which became applicable from 26th July, 1981. The petitioner sought various reliefs, including challenging the ordinance dated 26th July, 1981, and requesting a writ to treat them equally with STC and charge customs duty at 5% only. The main contention was the rate of duty charged by the authorities. In response to the petition, the second petitioner filed an affidavit providing details of the import, including a certificate from the shipping agent certifying the arrival of the goods in India. The petitioners argued that the duty should be charged based on the rate applicable on the date of presenting the bill of entry, which was 25th July, 1981, as the goods were imported for home consumption. The court examined the relevant sections of the Customs Act, 1962, particularly Sections 12, 14, 15, and 46. Section 15 specifies that the rate of duty applicable to imported goods for home consumption is determined based on the date of presenting the bill of entry. Since the goods were imported for home consumption and the bill of entry clearly stated this, the duty applicable on 25th July, 1981, should have been charged. Consequently, the court held that the authorities erred in charging the enhanced duty from the petitioner. The writ petition was allowed, and the authorities were directed to charge duty based on the rate applicable on the date of presenting the bill of entry. The judgment was delivered without any orders as to costs.
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