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1932 (4) TMI 11 - HC - Central ExciseIimported oils assessable to duty under the Sea Customs Act, 1878 - Held that:- For any proved overcharge of duty alleged in the plaint liability is admitted and while, if appellants’ oils are to be assessed under Section 30(b), the bills of entry value, for reasons already indicated, may not be fully adequate no other basis of value has on this footing been put forward, and to it no objection can in this action be taken. None, indeed, was taken to the acceptance by the learned trial Judge of that basis of value as the foundation of the relief to the appellants which he decreed and it was the basis accepted by the authorities themselves for many years. Their Lordships were informed that as a result of some change of procedure, operative as from 1st April, 1926, the question at issue on this appeal cannot again arise with reference to imports subsequent to that date. But the nature of the change was not explained in detail, and their Lordships have accordingly been careful in terms to confine their judgment to the respondent’s liability for the actual over-payments alleged by the appellants in their plaint. For these reasons their Lordships are of opinion that the appeal should be allowed; that the decree of 5th August, 1930, should be discharged, and that of 5th April, 1929 restored.
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