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Issues involved: Challenge to levy of additional duty of customs under Section 3 of the Tariff Act, interpretation of statutory provisions, availability of alternative remedy.
1. Challenge to Levy of Additional Duty of Customs: The appellant filed a writ petition in the High Court challenging the levy of additional duty of customs under Section 3 of the Tariff Act. The High Court dismissed the writ petition based on previous decisions. The matter was represented to be similar to another case pending in the Supreme Court, but it was later delinked as the points involved were different. 2. Interpretation of Statutory Provisions: The Supreme Court found that the question in this appeal revolves around interpreting the provisions of the statute. Since there was no challenge to the validity of any statutory provision, the Court dismissed the appeal, vacated interim orders, and directed the payment of the balance amount of duty along with interest at 15% per annum with yearly rests. The appellant was advised to avail of any statutory remedy available. 3. Availability of Alternative Remedy: The Court emphasized that when there is an alternative remedy provided under the statute, there is no justification for filing a writ petition bypassing that remedy. The appellant was given the opportunity to file an appeal within four weeks, with the Department willing to condone any delay in filing the appeal. 4. Separate Judgement - Special Leave Petition (C) 2152/1983: Leave was granted in this case. Following a previous decision of the Court, the appeal was dismissed with liberty for the appellant to raise other contentions before the Department in an appeal, provided it is filed within four weeks. Interim orders of stay were vacated, and the balance amount of duty was directed to be paid within four weeks along with interest. 5. Separate Judgement - Civil Appeal Nos. 952-955 of 1987: These appeals were allowed in view of a decision of the Court. The Court ordered the refund of the tax paid as a result of the assessment, along with interest at 12% per annum from the date of payment till the date of refund, based on interim orders passed earlier.
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