9911796707
TMI Blog2008 (11) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... . It so happened that the vessel which brought the goods into the territorial waters of India could not get a berthing at the Madras port because of a strike by the port labour/employees. It is on account of this strike that the entry inward certificate could not be issued by the customs authorities immediately after the entry of the vessel into the territorial waters. The entry inward certificate was ultimately issued on 2-3-1989. 2. The difficulty that has arisen in the present case is that the finance budget of the Central Government was introduced on 28-2-1989 and the tax proposals took effect from 1-3-1989. In the pre-budget scenario, the petitioner was liable to pay duty to the extent of Rs. 15.73 lacs on the said goods. However, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a reasonable correlation to the value of the goods imported. A representation in this behalf may be filed by the petitioner within two weeks from today. The Government should dispose of the representation within four weeks thereafter, at any rate, not later than 30-9-1992." Thereafter, the petitioner made a representation on 20-8-1992. The said representation inter alia sought the issuance of an ad hoc exemption order under Section 25(2) of the Customs Act, 1962. It was rejected by a reasoned order dated 28-9-1992 by the Central Government. 4. Thereafter, another representation dated 8-10-1992 was submitted by the petitioner with regard to the contents of Paragraphs 2 to 4 of the letter dated 28-9-1992 whereby the earlier representatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s." 6. From the above extract it appears that the Supreme Court had not been apprised of the fact that the representation filed by the petitioner pursuant to the order dated 11-8-1992 had already been disposed of as indicated above. However, since the Supreme Court had directed that the respondent may consider the case sympathetically and that it was open to the Government to consider the same and pass appropriate order, the petitioner filed another representation before the Central Government on 29-12-1992. In Paragraphs 6 to 8 of this representation, for the first time, the petitioner represented that it was not the intention of the Central Government, as discernible from the Finance Minister's speech, that the amendment sought to be int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which the said additional point was taken. 8. The learned counsel for the respondent drew our attention to the counter-affidavit filed on behalf of the respondent with regard to the point made by the petitioner pertaining to the Provisional Collection of Taxes Act, 1931. The relevant parts of the said affidavit reads as under :- "The Provisional Collection of Taxes Act 1931 provides that where a Bill to be introduced on behalf of the Government provides for the increase of a duty of customs or excise, the Central Government may cause to be inserted in the Bill a declaration that it is expedient in the public interest that any provision of the Bill relating to such imposition or increase shall have immediate effect under this Act. Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 9. The learned counsel for the respondent, after reading the said portion of the counter affidavit, submitted, and in our view rightly, that the Supreme Court by virtue of its judgment dated 9-12-1992 had already fixed 2-3-1989 as the effective date on which the applicable rate of duty was to be ascertained. That being the position, any other submissions contrary thereto made by the petitioner cannot be entertained or at least could not have been entertained by the Government while considering the matter sympathetically. 10. Consequently, this writ petition cannot be allowed in view of the decision on merits already taken by the Supreme Court on 9-12-1992. In so far as the question of sympathetic consideration is concerned, that was for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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