DHIRAJ LAL H. VOHRA ETC. ETC. versus UNION OF INDIA AND ORS.

DHIRAJ LAL H. VOHRA ETC. ETC. versus UNION OF INDIA AND ORS.

The relevant date for determining the rate of customs duty is the date of entry inward of the vessel after delivery of import manifest. Earlier events, such as ship arrival in Indian waters or presentation of bill of entry, do not affect this statutory requirement. Section 15(1) of the Customs Act, 1962 is constitutionally valid, and the claims for other relevant dates and for ultra vires are dismissed.

Parties
Petitioner: Dhiraj Lal H. Vohra; Respondent: Union of India; Respondent: P. Parmeswaran
Jurisdiction
India
Judgment Date
09 December 1992
Procedural Posture
Writ Petition (civil) / Final Judgment
Outcome
Petitions dismissed
Legal Topics
Determination of Rate of Customs Duty, Validity of Statutory Provisions, Import Procedures, Strike Affecting Import Procedures
Customs Law Constitutional Law Determination of Rate of Customs Duty Validity of Statutory Provisions Import Procedures Strike Affecting Import Procedures

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Parties

Dhiraj Lal H. Vohra

Petitioner

Union of India

Respondent

P. Parmeswaran

Respondent

Procedural Posture

Writ Petition (civil) / Final Judgment

Legal Issues

  1. 1 What is the relevant date for fixing the rate of customs duty on imported goods when clearance is delayed due to reasons beyond importer’s control?
  2. 2 Whether Section 15(1)(a) of the Customs Act, 1962 is ultra vires Articles 14, 19(1)(g), 21, 265 and 300A of the Constitution?

Ratio Decidendi

The relevant date for determining the rate of customs duty is the date of entry inward of the vessel after delivery of import manifest. Earlier events, such as ship arrival in Indian waters or presentation of bill of entry, do not affect this statutory requirement. Section 15(1) of the Customs Act, 1962 is constitutionally valid, and the claims for other relevant dates and for ultra vires are dismissed.

Court Disposition

Petitions dismissed

Orders

  • Petitions dismissed; government may consider the circumstances sympathetically but is not required to deviate from statutory duty determination; no costs awarded.