Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Construction of entries in tariff Schedule Specific Relief Act 1877 Jurisdiction to interfere High Court Decision of Customs Authorities |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | High Court—Decision of Customs Authorities—Construction of entries in tariff Schedule—Jurisdiction to interfere— “Feed oats” used horse feed—Whether falls within “folder” or ‘grain”’—Import Trade Control Schedule, Part IV. Item Nos. 32 and 42—Specific Relief Act, 1877 (1 of 1877). S, 45Item 42 of Part IV of the Import Trade Control Schedule - permitted “fodder.....” to be imported without a special import licence from a soft Currency area... Item 32 of the same Schedule related to “‘grain....”and included oats;‘ and a licence was necessary for importing goods covered by this item. The respondent imported from Australia, without a licence, goods described as ‘‘feed-oats” for feeding race horses. He claimed that the goods were covered by Item 42 and could be imported without a licence. The customs authorities held that the goods were “grains” within the meaning of Item 32 which could not be imported without a licence, confiscated the goods and imposed a penalty in lieu of confiscation. The respondent moved the High Court for the issue of a writ of mandamus under s, 45 specific Relief Act. The High Court held that the goods were covered by item 42 and issued a writ prohibiting the authorities from recovering the penalty imposed. Held, that the High Court had no jurisdiction to interfere with the decision of the customs authorities that the goods fell within item 32. It is primarily for the Import Control authorities to determine the head of entry under which any particular commodity falls, and only when the construction adopted is perverse are the courts entitled to interfere. In the present case the decision of the customs authorities was not one which could not be supported on any reasonable basis and could be called perverse. Held, further that the goods imported fell within item 82 and not within item 42, Oats are undoubtedly grain. Any particular species of grain cannot be excluded from the item “grain” merely because it is capable of being used as cattle or horse feed. The matter is made clear by the reference to “oats” in item 32 where grain is classified into two categories, oats and ‘‘other gains”. |
Judge | Hon'ble Mr. Justice N. Rajagopala Ayyangar |
Neutral Citation | 1962 INSC 156 |
Petitioner | The Collector Of Customs, Madras |
Respondent | K. Ganga Setty |
SCR | [1963] 2 S.C.R. 277 |
Judgement Date | 1962-04-19 |
Case Number | 568 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |