Shweta Tambade
The writ petitioners, Ram Ratna Wires, and M/s. R.R. Kabel Ltd. are attached in the business of production of goods like different varieties of cables and wires.
Different types of raw materials like the Copper Wire Rod, PVC Resin, Plasticizer, Feelers, etc. are imported from various countries. The goods imported are then brought to various Customs Stations.
The writ petitioners in their applications have said, that following Section 46 of the Customs Act, 1962, they have been registering Bills of Entry before the respondent-authorities wherein they declare all the details of the imported goods like the description of the goods, quantity, the value of the goods, classification of the gods and applicable rates of custom duties, etc.
The imposition of stamp duty on the Bills of Entry is on the basis that the Bills of Entry under the Customs Act could be interpreted as a “Delivery order in respect of goods” as regarded under Article 24 of the Schedule-I to the Bombay Stamp Act.
The writ applicants are facing difficulty that the Custom Officer, upon instructions from the respondent authority, has started rejecting the permission for the clearance of imported goods unless and until a document proving payment of stamp duty is submitted before them concerning the Bills of Entry.
The division bench of Justice J. B. Pardiwala and Justice Ilesh J. Vora revoked and set aside the order of the authority.
It instructed the authority to repay the amount to both the writ petitioners within 4 weeks from the date of receipt of the writ of this order.