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Bhagirathprasad Jagannath Marda Vs. the Trustees of the Port of Bombay and ors. - Court Judgment

LegalCrystal Citation
SubjectCustoms
CourtMumbai High Court
Decided On
Case NumberWrit Petition No. 528 of 1982
Judge
Reported in1989(24)LC255(Bombay)
AppellantBhagirathprasad Jagannath Marda
RespondentThe Trustees of the Port of Bombay and ors.
Excerpt:
duty paid goods passing on to government on seizure and confiscation when returned, cannot be charged duty again. - code of criminal procedure, 1973 [c.a. no. 2/1974]. section 41: [ swatanter kumar, cj, smt ranjana desai & d.b. bhosale, jj] arrest of accused - held, a police officer or a person empowered to arrest may arrest a person without intervention of the court subject to the limitations specified under the provisions of the code. the provisions of section 41 of the code provides for arrest by a police officer without an order from a magistrate and without a warrant. a distinct and different power under section 44 of the code empowers the magistrate to arrest or order any person to arrest the offender. under section 44 of the code, that power is vested in the court of the magistrate..........they were not imported in accordance with the import control regulations. on 5th january, 1982 customs duty was assessed in respect of the said goods in the sum of rs. 2,71,621/- and the same was paid by the petitioner. on 10th february, 1982 the goods were sold by the port trust authorities for non-payment of damages. the sale was pursuant to permission given in that behalf by the customs authorities. on 20th february, 1982 the goods were seized by the customs authorities.3. on 1st march, 1982 the 7th respondent herein, who was the transferee of the goods, filed a writ petition in this court, being writ petition no. 531 of 1982, challenging the seizure. on 16th march, 1982 this petition was filed challenging the validity of the sale held by the port trust authorities. at the interim.....
Judgment:

S.P. Bharucha, J.

1. The order that I now pass is a corollary to the order passed on 21st January 1983 in Writ Petition No. 531 of 1982.

2. In April 1981 the petitioner imported 150 cartons of glazing grease proof paper. On 26th October, 1981 the goods were confiscated by the Collector of Customs, Bombay, for the reason that they were not imported in accordance with the Import Control Regulations. On 5th January, 1982 customs duty was assessed in respect of the said goods in the sum of Rs. 2,71,621/- and the same was paid by the petitioner. On 10th February, 1982 the goods were sold by the Port Trust authorities for non-payment of damages. The sale was pursuant to permission given in that behalf by the customs authorities. On 20th February, 1982 the goods were seized by the customs authorities.

3. On 1st March, 1982 the 7th respondent herein, who was the transferee of the goods, filed a Writ Petition in this Court, being Writ Petition No. 531 of 1982, challenging the seizure. On 16th March, 1982 this petition was filed challenging the validity of the sale held by the Port Trust authorities. At the interim stage in this Writ Petition the confiscation order dated 26th October 1981 for the first time came to the notice of the petitioner and he learnt that the goods in respect of which he had paid customs duty on 5th January, 1982 had in fact been confiscated earlier.

4. On 21st January, 1983 an order was passed in Writ Petition No. 531 of 1982 upon a statement being made by counsel for the customs authorities that the seized goods would be released to the petitioner therein.

5. The only prayer pressed before me is a prayer requiring the customs authorities to refund to the petitioner the amount of the customs duty collected. The argument is, and it cannot be refuted, that on 26th October 1981, upon confiscation, the goods vested in the Government and the collection of customs duty thereon on 5th January 1982 was without authority or law This is patent.

6. Respondents 2 and 3 are, therefore, directed to refund to the petitioner the sum of Rs. 2,71,621 /- within eight weeks from today. There shall, however, be no order as to costs.


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