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G. K. MITTER, M. HIDAYATULLAH
Collector Of Customs – Appellant
Versus
Soorajmull Nagarmull – Respondent
Judgment
HIDAYATULLAH, C.J.I. : This is an appeal against the judgment and decree of the High Court of Calcutta, refusing to enter satisfaction of two decrees under Order 21, Rule 2 of the Code of Civil Procedure obtained by the respondents against the Union of India in the following circumstances.
2. The respondents M/s. Soorajmull Nagarmull imported spindle oil form Philadelphia. The firm was required to pay Customs Duty under Item 27 (3) of the First Schedule to the Tariff Act, 1934 at 27 per cent ad valorem. The firm filed two suits asking for refund of excess duty claiming that the oil was dutiable only under Item 27 (8) at-/ 2/6 per imperial gallon. The suits were filed against the Collector of Customs, the Assistant Collector of Customs for Appraisement and the Union of India. The suits were successful and decrees were passed against the Union of India for refund of the amount charged in excess. In one suit the decree was for payment of Rs. 43,723 with interest at 6 per cent per annum from 1st day of April, 1952 until realisation. In the second suit the decree was for Rs. 75,925 with similar interest.
3. Since the firm had not paid a sum of Rs. 18,08,667.72 as tax the Income-ta
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