TMI Blog1969 (9) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... osition of the duty of customs being excluded, the plaintiff's suit must fail. The appeal is allowed. The suit is ordered to be dismissed. The order of costs passed by the High Court is however maintained - 1361 of 1966 - - - Dated:- 1-9-1969 - J.C. Shah, V. Ramaswami and A.N. Grover, JJ. [Judgment per : Shah, J.]. - A.V. Narasimhalu-hereinafter called "the plaintiff" imported 43 reels of newsprint 13-¼" width under a Bill of Entry, dated July 15, 1954. The width of the newsprint being less than 15" no import duty was payable under the Open General Licence. The Assistant Collector of Customs held that the commodity imported fell within Item 44 of the Customs Tariff and levied a duty of 33.3/8% ad valorem. The plaintiff paid th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , provides : "Any person deeming himself aggrieved by any decision or order passed by an officer of Customs under this Act may, within three months from the date of such decision or order, appeal therefrom to the Chief Customs Authority, or in such cases as the Central Government directs, to any officer of Customs not inferior in rank to a Customs Collector and empowered in that behalf by name or in virtue of his office by the Central Government. Every order passed in appeal under this section shall, subject to the power of revision conferred by Section 191, be final." Section 191 provides : "the Central Government may, on the application of any person aggrieved by any decision or order passed under this Act by any officer of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y upon a tariff and not ad valorem. Before the Judicial Committee it was contended that the decision or order passed by the officer of Customs could only be challenged by an appeal under Section 188 of the Sea Customs Act and jurisdiction of the Civil Court was excluded. Alternatively it was contended that the right of appeal conferred by Section 188 constituted a procedure which was alternative to procedure in the civil court, and since the importers in their option had chosen to proceed under Section 188, they were bound by that election, and were thus excluded from resort to the civil courts. The Judicial Committee observed that adjudication as to confiscations, increased rates of duty or penalties made under the power conferred by Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided that it shall be determined by the Tribunal so constituted. The High Court in the judgment under appeal observed : ".......... the question in these appeals is different, namely, whether the Collector could be said to be acting within his jurisdiction, if he, in direct disregard of the provisions of the Act and the Rules made thereunder, levied a duty upon the goods which were not liable to duty and compelled by duress as it were the importer to pay the same before taking delivery of the goods. The result of his action was that the respective appellants had to part with certain sums of money which were collected from them under the colour of statutory power. In such a case, a suit will undoubtedly be maintainable in a civil co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plete machinery for obtaining redress against erroneous exercise of authority, jurisdiction of the civil court to grant relief is barred. Liability to pay a duty of customs is not a common law liability : it arises by virtue of the Sea Customs Act : in respect of any grievance arising in consequence of enforcement of that liability machinery has been provided by the Act. Having regard to the complicated nature of the questions which arise in the determination of liability to pay duty of customs the Legislature has invested the power of determining liability and the manner of enforcement thereof upon a specially authorised hierarchy of tribunals. An appeal lies against the order of the Assistant Collector of Customs against an order imposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t must fail. But it must be observed that the present is a fair illustration of the administration not making a serious attempt to avoid futile litigation for small claims. There was a judgment of the High Court of Madras on the identical question which fell to be determined. If the plaintiff had moved the High Court in exercise of its jurisdiction under Article 226 the Union had practically no defence. The Union could without loss of face accede to the request of the plaintiff to refund the amount collected. The learned Attorney-General stated that the Union desired to obtain a decision of this Court on the extent of the jurisdiction of the Civil Court to entertain a suit challenging the decision of the Customs Authorities, because in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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