9911796707
TMI Blog1958 (4) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... llate 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 tunneled 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 (28) Indian Customs Tariff. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uidance on the subject. Before I quote from the Standard Specifications And Code of Practice, it is necessary to say a word on the authority of this specification. The 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were imported by the Superintending Engineer, Bhakra Dam Area No. 1 Nangal Township, Punjab, and they were assessed under Item 63 (9) of the Tariff by the Customs Authorities themselves. The Customs now say that they are not bound by their previous decisions. Whether the doctrine of precedent? 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 would 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finally made by these departmental instructions or what are called departmental rulings. They are always subject to judicial decisions of Courts of law. If the law requires change in the light of such judicial decisions, it can be done only by the proper legislative authority, which in this case is Parliament. It 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, an attempt has been made to make out a case that these culverts are not structures at all and that they are not designed to carry lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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