B.K. Gupta vs Union of India (UOI) and Others

M.L. Pendse, J.—By order dated August 18, 1983 passed by the learned single Judge, the petition was admitted and the respondents were directed to permit the petitioners to clear the consignment of Dextrose Anyhydrous on condition that the petitioners shall pay customs duty at 60% ad valorem, auxiliary customs duty at 25% ad valorem. It was further directed that the petitioners are not liable to pay any additional duty but the petitioners should give a bank guarantee for 100% of differential amount due in favour of the Collector of Customs. In pursuance of the order, the petitioners have cleared the consignment.

Shri Kantawala, learned Counsel appearing on behalf of the petitioners, submitted that the issue raised in the petition stands concluded by decision of the single Judge reported in Tata Exports Limited Vs. Union of India, . The learned Counsel submitted that the decision has become final and the department has not filed any appeal. In view of the decision, the petitioners must succeed. Shri Mehta, learned Counsel for the department, submitted that the proceedings should be remanded back to enable the departmental authority to pass adjudication order. The submission has no merit because the departmental authority is bound to follow the decision of this Court.

Accordingly, petition succeeds, but in view of the interim order, no relief is required to be granted save and except to direct that the bank guarantee furnished by the petitioners to stand discharged. In the circumstances of the case, there will be no order as to costs.