TMI Blog2022 (1) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,45,110=00 collected by way of stamp duty from the writ-applicants with 9% interest per annum for the period when the amount was collected till the actual refund of the same. Application allowed. - J.B. PARDIWALA AND NISHA M. THAKORE, JJ. For the Appellant : Paresh M. Dave, Sr. Advocate and Amal Paresh Dave, Advocate For the Respondent : Utkarsh Sharma, AGP JUDGMENT J.B. PARDIWALA, J. 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicants have prayed for the following reliefs : (A) That Your Lordships may be pleased to issue a writ of mandamus or any other appropriate writ, order or direction to refund and restitute Rs. 2,48,45,110/- to the petitioner company, which are the amounts collected from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the goods imported can be levied or not. This issue as such is no longer res integra in view of the judgment of this High Court to which one of us (J.B. Pardiwala J) was a party, rendered in the case of State of Gujarat vs. Reliance Industries Ltd. Ors., Letters Patent Appeal No. 6 of 2011 and allied appeals decided on 08.09.2011. 3. This Court in the aforesaid judgment has taken the view that on bill of entry the authorities cannot charge stamp duty under Article 24 of the Bombay Stamp Act. The aforesaid judgment came to be followed by this Court later in the case of M/s. Ramratna Wires Ltd. vs. State of Gujarat, Special Civil Application No. 14819 of 2020, decided on 23.12.2020. 4. It appears that despite the aforesaid position of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77. The function of the State requires creation or generation of documents such as [i] Intimation of arrival of ship issued/signed by Customs House Agent of the importer; [ii] Import General Manifest signed by the person in charge of the vessel declaring, inter alia, cargo and goods carried by the vessel; [iii] 'Bill of entry' signed by the importer/consignee declaring particulars in respect of goods, namely, the quantity, numbers of packages, value, vessel's name, country of origin relevant heading of the Customs Tariff under which the goods are classifiable etc. and [iv] 'Bill of Lading' or delivery order etc. But all of such documents will not be an instrument of delivery order for the purpose of Entry 24. The questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not necessary that in all cases, delivery order requires instructions by the bailor to the bailee to deliver the goods bailed to the person named in the delivery order. A 'bill of lading' is also an order relating to delivery of goods, which will be evident from Regulation 16 of the Gujarat Maritime Board [Landing and Wharfage] Regulations, 1956. 82. The Supreme Court, in the case of J.V. Gokal Co. [Private] Ltd.[supra] has held that 'bill of lading is a writing signed on behalf of the owner of the ship in which goods are embarked acknowledging the receipt of the goods and undertaking to deliver them at the end of the voyage subject to such conditions as may be mentioned in the bill of lading. Therefore, it will be clear that &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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