TMI Blog1983 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... dia and others), Civil Writ 1839 of 1982, Sanjeev Woollen Mills and another v. Union of India and others), Civil Writ 3738 of 1982 (Vardhman Spinning and General Mills Ltd. v. Union of India and others), Civil Writ 2256 of 1982 (M/s. Monika India v. Union of India and others), Civil Writ 2529 of 1982 (M/s. Punjab Processors (P) Limited v. Union of India and others), Civil Writ 2858 of 1982 (M/s. Oswal Woollen Mills Ltd. v. Union of India and others), Civil Writ 3072 of 1982 (M/s. Punjab Processors Limited v. Union of India and others), Civil Writ 3316 of 1982 (M/s. Sriyansh Knitters v. Union of India and others), Civil Writ 3672 of 1982 (M/s. Oswal Woollen Mills Limited v. Union of India and others). Civil Writ 3991 of 1982 (M/s. Malwa Cott ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner through M/s. Deluxe Shipping Agency. 4. For assessing the customs duty payable on the goods imported, the Customs Authorities included landing charges in the assessable value of the consignment. In addition a demand was also made for duty equal to the excise duty, namely countervailing duty on the goods imported under Item 18(iv) of the C.E.T. read with Notification No. 53/72/,-C.E., dated March 17, 1972 as amended by Notification No. 53/77-C.E. $F139/77-C.E., and No. 277/77 - C.E., dated June 18, 1977 and August 12, 1977. The petitioner sought to challenge both the inclusion of landing charges for the assessable value of the goods imported as also the countervailing duty. 5. When these Writ Petitions came up for regular hearing, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of goods under Section 14 of the Customs Act, 1962. 6. In the face of two judgments referred to above Mr. Laxmi Grover, Counsel for the petitioner fairly conceded that he could no longer seek to pursuade this Court that landing charges could not be included in the assessable value of goods imported for computing customs duty payable thereon. He further conceded that as regards the challenge to the countervailing duty sought to be levied on the goods imported, writ proceedings were not the appropriate remedy, as a determination thereof would necessarily involve an enquiry into disputed questions of fact, too. 7. Mr. Laxmi Grover, however, sought to contend that the remedy of appeal would not be an appropriate alternative remedy in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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