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1992 (12) TMI 53 - SUPREME COURTWrit of mandamus or any appropriate directions to seek that the component/parts of ball bearings imported from foreign supplier M/s. Impex Matel Lucka, Sarszawa (Poland) are liable to excise duty prevalent as on February 20, 1989 and to release the goods on payment thereof or in the alternative to declare Section 15(l)(a) ultra vires of Arts. 14, 19(l)(g), 21, 265 and 300A of the Constitution Held that:- The relevant date under Section 15(l)(a) is the date on which entry inwards after delivery of import manifest was granted to discharge the cargo for the purpose of the levy of the customs duty and rate of tariff. The contention, therefore that the ship entered Indian territorial waters on February 20, 1989 and was ready to discharge the cargo is not relevant for the purpose of Section 15(1) read with Sections 46 and 31 of the Act. The prior entries regarding presentation of the bill of entry for clearance of the goods on February 27, 1989 and their receipt in the appraising section on February 28, 1989 also are irrelevant. The relevant date to fix the rate of customs duty, therefore, is March 2, 1989. The rate prevailed as on that date would be the duty to which the goods imported are liable to the impost and the goods would be cleared on its payment in accordance with the rate of levy of customs prevailing as on March 2, 1989. If the interim directions of the court are taken to be substitute for the statutory operation of the relevant provisions, the interest of the revenue would be prejudicially affected and the fraudulent conduct and acts done in furtherance thereof would get legitimacy to avoid payment of duty and tariff prevailing as on either dates on which the bill of entry was presented or the goods are actually removed from the warehouse. It would be easy for an importer to have the goods imported, get an order from the court to keep them in private warehousing till either the rate of tariff is reduced or the price of the goods are substantially increased by creating artificial scarcity in the market which would jeopardise the economy of the country. Accordingly we are of the considered opinion that the importer cannot be permitted to circumvent the law through judicial process which is otherwise impermissible under the Act. The contention of the petitioner that Section 15(1) of the Act is ultra vires of the provisions of the Constitution is no longer res integra as per decision in M. Jhangir Bhatusha etc. etc. v. Union of India & Ors. etc. etc. [1989 (5) TMI 61 - SUPREME COURT OF INDIA]. Appeal dismissed.
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