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TMI Blog1990 (8) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/- in favour of M/s. Industrial Cable India Ltd., Rajpura. The licence holder transferred the same in favour of M/s. Metallic Metal Industries. The transferee-licence holder issued a letter of authority in favour of the petitioner for the import of MSCR defective sheets or coils. The letter of authority was issued on 21st May, 1984. The petitioner herein placed order on M/s. Sayani Enterprises Pvt. Ltd., Singapore for the supply of MSCR defective sheets or coils on 30th May, 1984. The foreign supplier shipped the material in three consignments and the goods arrived at the Bombay Port on 12th June, 1984. The clearing agent of the petitioner filed bills of entry on 30th July, 1984 for warehousing under Section 59 of the Customs Act, 1962 (h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, illegal and unconstitutional. 5. The instant writ was filed under Article 32 of the Constitution on 16th April, 1988 and on 22nd April, 1988, this Court passed the following order : "Pending notice, there will be limited stay to the extent that the goods name, "MSCR defective sheets/coils" which have arrived at Bombay Port per S.S. "SEA PRIMROSE" will be released forthwith on petitioner's paying customs and other duties as leviable on 21-8-1984. In addition to the above payment the petitioner will deposit Rs. 5 lakhs and for the balance amount petitioner will furnish surety (which may consist of ITC bond but excluding cash/bank guarantee/NSC/FDR) to the satisfaction of the Collector of Customs." We directed that the notice should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such entry inwards. (2) The provisions of this section shall not apply to baggage and goods imported by post." Learned Attorney General laid emphasis on the expression "actually removed" in clause (b) of Section 15(1) of the Act. Our attention was also drawn to Section 16 of the Act which reads as under : "S. 16. Date for determination of rate of duty and tariff valuation of export goods. - (1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force - (a) in the case of goods entered for export under Section 50, on the date on which the proper officer makes an order permitting clearance and loading of the goods for exportation under Section 51; (b) in the case of any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal, this Court held that the customs authorities were right in taking the view that the rate of duty applicable to the imported goods should be determined according to the law prevalent on the date they were actually removed from the warehouse. Section 15(1)(b) clearly requires that the rate of duty, rate of exchange and tariff applicable to any imported goods shall be the rate and valuation in force on the date on which goods are actually removed from the warehouse. Under S. 49 an importer may apply to the Assistant Collector of Customs for permission to store the imported goods in a warehouse pending their clearance and he may be permitted to do so; and S. 68 provides that an importer of any warehoused goods may clear them if the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... move the Supreme Court for enforcement of fundamental rights. If there is breach of the fundamental rights, the petitioner can certainly have recourse to Article 32 of the Constitution provided other conditions are satisfied. But we must, in all such cases, be circumventive of what is the right claimed. In this case, the petitioner as such has no fundamental right to clear the goods imported except in due process of law. Now in the facts of this case, such clearance can only be made on payment of duty as enjoined by the Customs Act. In a particular situation whether customs duty is payable at the rate prevalent on a particular date or not has to be determined under the four corners of the Customs Act, 1962. The petitioner has no fundamental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esort to the provisions of the Act, it is not permissible to move this Court on the theoretical basis that there is breach of the fundamental right. Whenever a person complains and claims that there is a violation of law, it does not automatically involve breach of fundamental right for the enforcement of which alone Article 32 of the Constitution is attracted. It appears that the facts of this nature require elaborate procedural investigation and this Court should not be moved and should not entertain on these averments of the Article 32 of the Constitution. This position is clearly well settled, but sometimes we are persuaded to accept that an allegation of breach of law is an action in breach of fundamental right. In this connection, ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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