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Issues: Whether customs duty was leviable on goods sent from Goa to Bombay after Goa became part of India, and whether the conviction for evasion of customs duty could stand.
Analysis: Goa became part of India by virtue of the Constitution as amended, and Article 1 read with the constitutional amendment placed Goa within the territory of India. Section 5 of the Indian Tariff Act, 1934 authorised a customs duty only in respect of territory outside India declared to be foreign territory for that purpose. After Goa's integration, it could not lawfully be treated as foreign territory, and no statutory provision was shown to impose customs duty on goods carried from Goa to Bombay. Administrative instructions could not substitute for authority of law in levying tax or duty.
Conclusion: No customs duty was leviable on the goods in question, and the finding that the appellant had evaded customs duty was unsustainable.
Final Conclusion: The conviction and sentence based on alleged evasion of customs duty were set aside, and the appellant was granted complete relief in the appeal.
Ratio Decidendi: A customs levy must rest on express statutory authority, and once a territory becomes part of India, it cannot be treated as foreign territory for the purpose of continuing a customs duty under a provision limited to territories outside India.
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