NORTHERN CORPORATION versus UNION OF INDIA AND ORS.

NORTHERN CORPORATION versus UNION OF INDIA AND ORS.

The rate of customs duty applicable is that which prevails at the date goods are actually removed from the warehouse, as per Section 15(1)(b) of the Customs Act, irrespective of delays caused by prohibitory orders from other authorities. Relief under Article 32 is not available in such matters since enforcing statutory duty provisions does not breach fundamental rights.

Parties
Petitioner: Northern Corporation; Respondent: Union of India; Respondent: Collector of Customs; Respondent: Assistant Collector of Customs (Bond Department)
Jurisdiction
India
Judgment Date
06 August 1990
Procedural Posture
Civil Writ Petition / Final Disposition
Outcome
petition disposed of
Legal Topics
Determination of Customs Duty, Fundamental Rights—enforcement Under Article 32, Rate of Duty on Warehoused Goods
Customs Law Constitutional Law Determination of Customs Duty Fundamental Rights—enforcement Under Article 32 Rate of Duty on Warehoused Goods

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Parties

Northern Corporation

Petitioner

Union of India

Respondent

Collector of Customs

Respondent

Assistant Collector of Customs (Bond Department)

Respondent

Procedural Posture

Civil Writ Petition / Final Disposition

Legal Issues

  1. 1 Whether importer is liable to pay customs duty at the enhanced rate prevailing at the time of clearance when goods could not be released due to ban imposed by income tax authorities
  2. 2 Whether enforcement of statutory provisions regarding customs duty constitutes a breach of fundamental rights permitting recourse to Article 32

Ratio Decidendi

The rate of customs duty applicable is that which prevails at the date goods are actually removed from the warehouse, as per Section 15(1)(b) of the Customs Act, irrespective of delays caused by prohibitory orders from other authorities. Relief under Article 32 is not available in such matters since enforcing statutory duty provisions does not breach fundamental rights.

Court Disposition

petition disposed of

Orders

  • Petition disposed of.
  • Revenue is at liberty to take appropriate action in accordance with law for recovery of dues.