TMI Blog1989 (7) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... use of the Bombay Port Trust. In December 1981 they imported one consignment of Methylene Chloride and cleared the same to the bonded warehouse of the Bombay Port Trust advising them that the goods would be sold if not cleared within 10 days. Accordingly, the petitioners arranged for pay orders for payment of Customs duty upon the said goods. The Customs duty, in the sum of Rs. 6,51,708.43, was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the clearance. The respondents declined to permit clearance except upon payment of the increased Customs duty that had come into effect from that day. 2. This petition impugns the demand by the respondents of the increased Cusduty The submission is that the petitioners were entitled in law to remove the said goods on 28th February 1983, but were prevented from doing so by reason of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nate that the respondents have not intimated to the petitioners, by way of an affidavit in reply or otherwise, what their case is or that they propose to rely upon this circular. The authenticity of the circular has to be taken at face value because even the signature of the Assistant Collector of Customs on what is produced before me is cyclostyled. Again, reference to the circular is valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing hours are I do not know so that the stoppage one hour before then on 28th February 1983 is not understandable. A reference to other portions of that circular, however, suggests that on 28th February 1983 ex-bond warehouse operations were to be stopped at 4 p.m. The circular instructs those to whom it is addressed not to allow ex-bond home consumption withdrawals which are sought to be effecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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