Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 000 or more copies pe 1962 - Customs duty-At concessional rate - Under Open General Allowance with the aid of Notification No.114180-CUS dated 19.6.1980- On import of Web Printing Machine - Writ petition praying for declaration that the import of the machine was permissible at concessional customs duty- Import at concessional rate denied by the High Court on the ground that the Notification D was not applicable as one of the conditions that the machine is having output capacity of 30 Customs Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Customs Act, 1962 - Customs duty-At concessionalrate - Under Open General Allowance with the aid ofNotification No.114180-CUS, dated 19.6.1980- On importof Web Printing Machine - Writ petition praying fordeclaration that the import of the machine was permissibleat concessional customs duty- Import at concessional ratedenied by the High Court on the ground that the Notification was not applicable as one of the conditions that the machineis having output capacity of 30,000 or more copies per hour,is not fulfilled - On appeal, held: The burden to prove theoutput capacity of the machine as per the requirement underthe Notification, is on the assessee and the assessee in having failed in proving the same, denial of permission toimport the machine at concessional rate of customs duty wasjustified- Notification No.114180-CUS, dated 19.6.1980.Constitution of India, 1950:Art. 226 - Writ jurisdiction - Scope of - The powersu/Art. 226 are very wide -Availability of alternate remedy maynot preclude the High Court from exercising the writjurisdiction - The denial to exercise the writ jurisdiction, in view of availability of alternate statutory remedy, is only aself imposed restriction.Art.226 - Writ Petition - Praying for declaration thatthe imported machine was covered by Open GeneralAllowance and was entitled to concessional rate of customsduty under Notification No.114180-CUS - The importerinviting the High Court to decide the issue on merit as towhether the machine fulfilled the criteria to be included under the Notification - High Court deciding the issue against theimporter- On appeal, plea of the importer that the High Courtwas not competent to decide the issue on merit when theCustoms Act provides for complete adjudication machinery to adjudicate the issue - Held: The importer itself havinginvited the High Court to decide the case on merit and furtherfinding that case has gone against it, cannot take a contraryplea - The High Court was competent to decide the issue inexercise of its writ jurisdiction - Customs Act, 1962- s.28-Jurisdiction - Writ Jurisdiction - Notification No. 114180-CUS, dated 19. 6. 1980. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 565 |
Petitioner | D.r. Enterprises Ltd. |
Respondent | Assistant Collector Of Customs And Ors. |
SCR | [2015] 8 S.C.R. 1131 |
Judgement Date | 2015-08-12 |
Case Number | 4417 |
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