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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 ..... ld not entertain on these averments of the Article 32 of the Constitution. X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared pursuant to the notice on behalf of the respondents. It is contended on behalf of the respondents that for the payment of duty, the liability of the petitioner to pay the duty is the duty at the time of clearance of the goods. Our attention was drawn to Section 15(1)(b) of the Act which postulates that the rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, in case the goods are cleared from a warehouse under Section 68, on the date on which the goods are actually removed from the warehouse. Section 15 of the Act reads as under : "S. 15. Date for determination of rate of duty and tariff valuation of imported goods. - (1) The rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force- (a) in the case of goods entered for home consumption under Section 46, on the date on which a bill of entry in respect of such goods is presented under that section; (b) in the case of goods cleared from a warehouse under Section 68, on the date on which the goods are actually removed from the warehouse; (c) in the case of any other goods, on the date of payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se prior to the coming into force of the Ordinance. Dismissing the 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 import duty leviable on them has been paid. In that case, it was found that as the goods were removed from the warehouse after the amending Ordinance had come into force, the customs authorities and the Central Government 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 these were actua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out seeking to take any relief within the procedure envisaged under the Act had moved this Court for breach of fundamental right. This is not permissible and should never be entertained. In a matter of this nature where liability of a citizen to pay a particular duty depends on interpretation of law and determination of facts and the provision of a particular statute for which elaborate procedure is prescribed, it cannot conceivably be contended that enforcing of those provisions of the Act would breach fundamental right which entitle a citizen to seek recourse to Article 32 of the Constitution. We are, therefore, clearly of the opinion that relief under Article 32 of the Constitution is wholly inappropriate in the facts and the circumstances of this case. It has further to be reiterated that for enforcement of fundamental right which is dependent upon adjudication or determination of questions of law as well as questions of fact without taking any resort 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 au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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