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1991 Supreme(Cal) 435

Ruma Pal
Om Shankar Biyani – Appellant
Versus
Collector Of Customs – Respondent


JUDGMENT

Ruma Pal, J.

1. TWO questions are involved in this Writ Application. The first relates to the rate of Customs duty and the second to the question of demurrage. The facts giving rise to these questions are:

2. ON 30th July 1989, the petitioner imported consignments of pillow block bearings of NBR, Asahi and NSK brands (referred to as the goods) from Singapore.

On 25th July 1989, the Assistant Collector of Customs assessed the goods and allowed clearance upon payment of Customs Duty on the invoice value and subject to the petitioner furnishing a PD bond for hundred per cent of the invoice value. On the same day the petitioner furnished the PD bond for Rs. 63,637/- which was the invoice value of the goods and three days later paid the customs duty amounting to Rs. 1,24,691/- as assessed by the Assistant Collector of Customs. As the respondents were not permitting clearance of the goods despite compliance with the order dated 25th July 1989, the petitioner filed this writ application challenging the refusal of the Customs Authority to release the goods and for a direction of the Customs Authority to pay the demurrage which had accrued by reason of the non-release of the goods.

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