Judgement

Appeal (No. 46 of 1931) from a decree of the High Court in its appellate jurisdiction (August 5, 1930) reversing a decree of Blackwell J.

The litigation depended upon the proper basis upon which the appellants, as importers at Bombay of lubricating oil, were liable to be assessed to customs duties under the Sea Customs Act, 1878. They sued to recover a sum of Rs.9040, being the amount paid by them under protest in excess of what they contended was the duty payable, together with fines paid by them to avoid a confiscation of their goods ; they claimed further a declaration that the method of valuation adopted by the Collector of Customs was contrary to law.

The facts, and the material provisions of the Act, appear from the judgment of the Judicial Committee.

The trial judge made a decree substantially as prayed.

An appeal, heard by Beaumont C.J. and Fisher J., was allowed and the suit dismissed. The appeal is reported at I. L. R. 55 B. 253. The grounds of the decision are stated shortly in the judgment here reported.

1932. Feb. 8, 9. Sir Albion Richardson K.C. and Wilfrid Barton for the appellants.

Dunne K.C. and S. J. Field for the respondent.

The arguments were as to the