SABYASACHI MUKHARJEE, M. N. VENKATACHALIAH, R. S. PATHAK, S. NATARAJAN, S. RANGANATHAN
Bharat Surfactants Private LTD. – Appellant
Versus
Union Of India – Respondent
JUDGMENT
PATHAK, C.JI. :— By this writ petition under Art. 32 of the Constitution the petitioners seek relief against the imposition of customs duty at 150 per cent on their import of edible oils into India.
2. The petitioners entered into a contract with foreign sellers for the supply of edible oils. The consignment of edible oils was Sent by the ocean going vessel M. V. Kotta Ratu. The vessel approached Bombay and made its " prior entry" on 4 July, 1981. It actually arrived and registered in the Port of Bombay on 11 July, 1981. The petitioners say that the Port Authorities at Bombay were unable to allot a berth to the vessel, and as she was under heavy pressure from the parties whose goods she was carrying she left Bombay for Karachi for unloading other cargo intended for that port. It is alleged that the vessel set out on its return journey from Karachi and arrived in the Port of Bombay on 23 July 1981 and waited for a berth. On 4 August, 1981 she was allowed to berth in Princess Docks C Shed and the Customs Authorities made the" final entry" on that date. The petitioners point out that when the vessel made its original journey to Bombay and was waiting in the waters of the Port
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