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TMI Blog1978 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the appeal on 11-7-1955. 2. The appellate order of the Customs states the reason for assessing under Item 63(28) of the Indian Customs Tariff in the following terms : "It appears from the descriptive literature produced that Armco Nestable Culverts in question are made of fabricated corrugated steel sheets. These are used as tunnelled drain for the passage of water under road bridges. The main function of these culverts is to divert water in a particular channel. These therefore cannot be considered to fall within the purview of `steel structures' for construction of bridges assessable under Item 63(9) Indian Customs Tariff as contended by the appellants. The goods in question were therefore correctly assessed to duty under Item 63( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, sections, plates, or sheets, for the construction of buildings, bridges, tanks, well curbs, trestles, towers and similar structures or for parts thereof, but not including builders' hardware or any of the articles specified in Item Nos. 72, 72(3), 74(1), 75(3), 75 (4) or 76 (1)." 5. A good deal of the controversy in this case between the Customs and the applicant centres round the word `bridge'. The controversy is whether a culvert is a bridge or a bridge a culvert. The Customs Authorities' conclusion is that steel structures to come under Item 63 (9) of the Indian Customs Tariff must be for the construction of bridges only and that culverts are not bridges. Therefore, they came to the conclusion that Item 63 (9) was not the proper pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he object of the Standard Specifications And Code of Practice is to establish a common procedure for the design and construction of road bridges in India. It says that the publication is meant to serve as a guide for both the designing and construction engineer. At page 2 it defines `bridges' in the following terms : "1. Bridges : The term `bridges' as used in this Code will mean all types of structures, such as culverts, cause-ways and viaducts unless it is repugnant to the context. **** 7. Culverts : A road culvert is a bridge structure having a gross width of 20 feet or less between the faces of the abutments or extreme ventage boundaries. If an authoritative body and organisation like the Indian Roads Congress can define a road ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bound by their previous decisions. Whether the doctrine of precedents applies in its full rigour to Administrative Agencies and Officers, and whether a reasonable latitude should be given to them or administrative tribunals to correct or modify their previous decisions may still remain a debatable controversy in the world of law; nevertheless I am clearly of the opinion that neither the Appraiser nor the Collector of Customs can change his mind from time to time in respect of the same articles by assessing them in the case of one importer under one section and then assessing them for another importer under different section. To allow the Customs to do so will lead to utter confusion in the very basis and principles of taxation and grave unc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be done only by the proper legislative authority, which in this case is Parliament. If the administration itself feels the need of changing its mind that is prima facie proof that law is dubious on the point and should be set right by legislation. 9. Before I conclude I need only say that in paragraph 7 of the affidavit of B.N. Dutt, the Assistant Collector of Customs for Appraisement, and attempt has been made to make out a case that these culverts are not structures at all and they are not designed to carry load and therefore, they should not come under Item 63 (9) but should come under Item 63 (28) of the Indian Customs Tariff. In support of that contention the alleged statement of the Chief Engineer of the Government of Assam was re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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