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Issues:
1. Calculation of customs duty based on the date of cargo clearance. 2. Impact of the Supreme Court decision on customs duty calculation. 3. Assurance given by customs authorities regarding import general manifest. Analysis: 1. The case involved a dispute over the calculation of customs duty for the clearance of imported cargo. Respondent No. 1 had ordered mild steel sheets from foreign suppliers, and upon arrival at Bombay Port, faced operational challenges in unloading the cargo, leading to a delay in clearance. 2. The customs authorities claimed a higher rate of duty based on an increase that occurred after the vessel returned to Bombay. The appellants relied on a Supreme Court decision (Bharat Surfactants v. Union of India) to support their argument that the duty rate applicable is that prevailing at the time of cargo clearance for home consumption, not at the time of arrival. 3. The respondents argued that the customs authorities had permitted the vessel to overcarry the cargo to other Indian ports with the assurance that the same import general manifest could be used upon return. This assurance, according to the respondents, precluded the customs authorities from demanding a higher duty rate upon the cargo's eventual clearance in December 1982. 4. The High Court upheld the decision of the learned single Judge, emphasizing that the customs authorities' assurance regarding the use of the same import general manifest on the cargo's return was binding. The court found merit in the argument that the appellants were estopped from claiming a higher duty rate due to their prior commitment. Consequently, the appeal was dismissed, and no costs were awarded in the matter.
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