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Import duty on asbestos fibers charged under hazardous goods category at double rates - Petitioner contests liability for double rates. Analysis: The petitioner challenges the levy of double rates on asbestos fibers imported under the hazardous goods category. The petitioner initially paid normal rates for part of the import duty but was later charged double rates for the remaining part and the difference on the released goods. The petitioner argues that they should not be liable for double rates. The petitioner's counsel contends that the Major Port Trust Act amendment requires goods to be published as hazardous by the Trustees, and the absence of a published list creates ambiguity favoring the petitioner. The counsel argues that the International Maritime Organisation's list, not available to the public, cannot be the basis for charging double rates. The respondents' counsel argues that the inclusion of goods as hazardous by the International Maritime Organisation (IMO) is deemed publication under the Act, even without a separate published list. They claim that the petitioner's cited decision does not apply to the case and request dismissal of the petition. The court notes a 1983 Gazette notification establishing rates for dangerous goods, referencing the IMDG classes by the IMO. Section 19 of the rates specifies hazardous goods based on the Trustees' published list, which is absent in this case. The respondents argue that the IMO list suffices for classification. The court finds that the IMO list includes asbestos fibers as hazardous, even though not in the Trustees' list. The court refers to an amendment noting that cargo classified by the IMO but not in the Trustees' list is still considered hazardous. The court concludes that the Act allows treating cargo as hazardous based on the IMO list, regardless of Trustees' publication. Despite the petitioner's attractive argument, the court upholds the amendment's clarity that cargo classified by the IMO can be deemed hazardous, irrespective of the Trustees' list publication. The court dismisses the writ petition, affirming the levy of double rates on the imported asbestos fibers.
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