Radlul Ballabh Suresh Chandra vs Union Of India And Ors.
1992 Latest Caselaw 341 Del

JUDGMENT

Gokal Chand Mital, C.J.

(1) Here brass scrap was imported and question arose as to what is the customs duty payable. A large number of writ petitions were filed including these which are before us. While issuing Rule D.B. interim orders were granted for releasing the imported items on payment of some duty and on executing bond/bank guarantee for the remaining disputed duty etc.

(2) A group of writ petitions came up for decision before a Division Bench of this Court. On 19th October, 1982 while rejecting the contentions raised by the petitioner the writ petitions were dismissed.

(3) The matter was further taken up in appeal to the Supreme Court and the Division Bench Judgment of this Court was upheld by the Supreme Court in M/ s khandelwal Metal and Engineering Works vs. Union of India, .

(4) It is not disputed that this batch of writ petitions is covered by the aforesaid decision of the Supreme Court.

(5) Accordingly, for the reasons recorded above writ petitions are dismissed with no order as to costs. Since the petitioners got stay order from this Court, we order that on the balance customs duty payable by the petitioner, the petitioner would be liable to pay interest at the rate of 17.5 per cent per annum from the date the duty became payable till it was paid/recovered and/or is paid or recovered. The respondents will also be entitled to encash the bank guarantee and enforce the bond and make the recovery forthwith. (decision of Supreme Court in M/s Khandelwal Metal and Engineering Works Vs. Union of India relied upon).