9911796707
TMI Blog1987 (11) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... and claimed concessional assessment at the rate of Rs. 1.32 per Kg. in terms of Notification No. 8 dated 5-1-1979. The authorities demanded payment at Rs. 2.31 paise per Kg. as per Customs Notification No. 208/79 dated 30th October 1979 and the proceedings instituted in regard to the same eventually resulted in the present impugned order appealed against. 2. Shri Krishna Mani, learned counsel for the appellants submitted that the appellants would be liable to pay at the concessional rate of Rs. 1.32 per Kg. in respect of the goods imported in terms of Notification No. 8 Customs dated 5-1-1979 as the said notification has been ordered to be in force upto and inclusive of 31-12-1979. It was urged that Notification No. 208 dated 30-10-1979 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants in the facts and circumstances of the case is bad in law and even if a statutory Tribunal being a creature of statute has no authority or jurisdiction to go into the vires of the same; yet on application of the broad principles embodying Article 14 of the Constitution of India the later notification can be so interpreted and construed in favour of the appellant by holding that the rate specified in the earlier notification would be the correct governing rate for the goods imported by the appellant. The learned counsel further submitted that the spirit of the Article 14 of the Constitution is to ensure and safeguard the rights of the persons against arbitrariness and a quasi-judicial authority like the Tribunal should keep this persp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther submitted that the issue is also squarely covered by the Division Bench ruling of the Andhra Pradesh High Court in the case of Radiant Cables Private Ltd. and others v. Union of India and others vide 1987 (32) E.L.T. 33 (A.P.). The learned SDR also relied upon the ruling of the Division Bench of the Delhi High Court in J.K. Cotton Spinning and Weaving Mills and another v. Union of India and others vide 1983 (12) E.L.T. 239 (Delhi). The learned SDR also referred to certain other case law which we shall advert to at the relevant place. 4. We have carefully considered the submissions made before us. The short question that arises for our consideration is whether the enhanced rate of duty envisaged by the Customs Notification No. 208/7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y exercise a statutory power which is legislative in nature though delegated. The learned counsel was trying to draw a fine distinction between the exercise of legislative power by the legislature and by a subordinate delegated authority and drew support for such a plea from the ratio of ruling of the Supreme Court in the case of Godfrey Philips India Ltd. and others reported in 1985 (22) E.L.T. 306 (S.C.). On the other hand the Supreme Court in the said ruling has observed in Para 13 as under : Of course we must make it clear, and that is also laid down in Motilal Sugar Mills case (supra), that there can be no promissory estoppel against the legislature in the exercise of its legislative functions nor can the Government or public author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the said ruling has clearly held that the rate at which imported goods are chargeable to customs duty is to be determined under Section 15 of the Customs Act provided such goods were not wholly exempt from customs duty when they entered the territorial waters of India. Customs duty has to be charged on imported goods if they are being cleared immediately at the rate in force on the date of presentation of the bill of entry (emphasis supplied). The learned counsel for the appellants placed reliance on the ruling of the Bombay High Court in the case of Bharat Commerce Industries Ltd. and another v. Union of India and others vide 1987 (32) E.L.T. 40 (Bombay) and contended that the doctrine of promissory estoppel is applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
