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1968 Supreme(Goa) 23

V.S.JETLEY
Gangadhar Narsingdas – Appellant
Versus
Assistant Collector of Customs – Respondent


Advocates:
R.J. Joshi assisted by M.P. Shinkre, for Petitioner; S. Tamba, Government Pleader, for Respondents.

ORDER : This is a petition for certificates under Art. 133(1) and Art. 132(1) of the Constitution filed on behalf of the petitioner Gangadhar Narsingdas Agrawal. The material facts leading to this petition are set out at considerable length in the judgment of this Court dated 5th April 1968*. By that judgment the petition of the petitioner under Art. 226 of the Constitution was dismissed. In that petition the following questions arose for decision :-

(1) Whether the order of assessment dated 19th April 1967 passed by the respondent No. 1 levying duty of Rs. 98,044 on the export of 9,804.40 metric tonnes of iron ore shipped to Japan by the applicant by 'S.S. Adrenode' is erroneous on the ground that the proviso to Section 16(1) of the Act was misconstrued by him resulting in an error apparent on the face of the record;

(2) Whether Section 4-A of the Indian Tariff Act, 1934, is void on the ground that it suffers from the vice of excessive delegation;

(3) Whether Section 4-A is void on the ground that it violates Art.14 of the Constitution;

(4) If it is valid, whether the notification S.O. 2316 dated 2nd August 1966 issued thereunder is in conformity with the provisions of Section 4-A; an















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