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TMI Blog1957 (4) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... s that this Court cannot, on an application under Art. 32 of the Constitution, embark on such an investigation. Appeal dismissed. - Writ Petition (civil) 234-245 of 1956 - - - Dated:- 25-4-1957 - S.R. DAS (CJ) S.J. IMAM S.K. DAS P.G. MENON A.K. SARKAR, JJ. JUDGMENT S.K. DAS, J.- These are twelve petitions under Art. 32 of the Constitution. Messrs. Kanji Shavji Parekh are the petitioners in three of the petitions, numbered 235, 236 and 240. The petitioners of the remaining cases are nine other firms. It is stated that all these firms, including Messrs. Kanji Shavji Parekh are established importers holding quota rights for importing stationary articles and have their places of business in Calcutta. 2. These petitions have been heard together, as they raise identical questions. They have been argued together, and Mr. N. C. Chatterji appearing for all the petitioners has taken us in detail through the facts of petition No. 235 of 1956. He has stated that the facts of the other petitions are exactly similar in nature, with only minor differences in dates, names and other unimportant details which have no. bearing on the questions at issue. We shall accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was provisional and was liable to revision in the light of examination of the goods at the time of importation. After having obtained the licence on 4th August 1954, the petitioners placed an order through Messrs. Crystal Company for importing 486 dozen boxes of 'Lyra' brand coloured Crayons. The order was confirmed in September, 1954. The petitioners opened an irrevocable letter of credit in favour of the manufactures through a bank, and on or about 10th January 1955 the goods arrived from Hamburg in West Germany to the port of Calcutta in India. The petitioners then field a Bill of Entry, through their clearing agents, under the provisions of the Sea Customs Act (Act VIII of 1878). On that Bill of Entry, an endorsement was made by the Assistant Collector of Customs which was to the following effect : - "Collector's order in File S. 6-140/55A. Goods assessable under item 45 (4) ICT and accept the licence produced. Declare number of pieces and length of the pencil both in words and Figures." The endorsement showed that the Assistant Collector of Customs instead of assessing duty under item 45 (a) was assessing duty under item 45 (4) of the Indian Customs Tariff. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pass them, after fully hearing the petitioners. 5. We now proceed to state the grounds on which the orders in question have been impugned. Mr. N.C. Chatterji appearing for the petitioners, has urged four main grounds in support of these petitions. His first ground is that the order made by the Assistant Collector of Customs on the Bill of Entry was passed on the strength of another order made by the Collector in File No. S. 6-140/55A without hearing the petitioners; the Collector also passed his order in the said file without hearing the petitioners and therefore the orders were passed in violation of the principles of natural justice. This is the first ground of attack. Secondly, learned counsel has referred us to the affidavit filed on behalf of the respondents wherein it was stated that 'Lyra' brand crayons were not crayons at all but were coloured pencils, and has argued that this assumption of the respondents is manifestly erroneous. It is submitted by learned counsel that if 'Lyra' brand crayons are not crayons at all, then the licence which was granted to the petitioners on 4th August 1954 for importing crayons was not a valid licence for importing the goods in ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar decision is erroneous on facts or merits, the proper remedy is by way of an appeal. If the petitioners were aggrieved by the order of the Central Board of Revenue, they had a further remedy by way of an application for revision to the Central Government. The petitioners did not choose to do so nor do they challenge any of the provisions of law under which the impugned orders were made; nor is it contended that the orders were without jurisdiction. All that is really contended is that the orders are erroneous on merits. That surely does not give rise to the violation of any fundamental right under Art. 19 of the Constitution. 7. With regard to the argument as to unequal treatment, it is sufficient to refer to one of the paragraphs of the affidavit filed on behalf of the respondents. That paragraph states : "I say that the contention of the petitioner is untenable inasmuch as the levy of customs duly on the coloured pencils as crayons was done in some cases merely through oversight, and when that was found out, the mistake was corrected inasmuch as in subsequent, imports the duty was levied under item 45 (4) of the Customs Tariff, and this has been regularly fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the serial numbers under each part of the Import Trade Control Schedule. It is therefore necessary for the intending importer to ascertain under what part and which serial number of the I.T.C. Schedule the article which he wishes to import falls. An alphabetical list of articles is included in Appendix 'X' to enable importers to ascertain readily the I.T.C. classification of any particular item. It will be noticed that in the I.T.C. Schedule (except in Part VI) against each serial number the corresponding Customs classification under the First Schedule to the Indian Tariff Act, 1934 has been quoted. This is intended to help importers in ascertaining the correct classification in doubtful cases by reference to the Customs classification with which as a rule they would already be familiar by virtue of their past imports. It is some what important for the importer to know the cornet I.T.C classification for any item because only then can he ascertain the appropriate authority to whom he should apply for an import licence and also judge for himself whether or not a licence licence is likely to be granted to him." We do not think that the aforesaid observations which relate to licensi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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