Concurrent factual finding on Bill of Entry date sustained; writ interference refused in customs duty dispute.

The applicable customs duty rate depended on the correct Bill of Entry date, and the dispute was resolved on the basis of official departmental record. The Customs Department's version was not displaced by any material from the petitioners, and no lack of bona fides was shown. As the authorities had concurrently accepted the departmental record, the HC declined to reappreciate the facts in writ proceedings and found no reason to interfere. The petition was dismissed.

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Issues: Whether the Bill of Entry date was 22 June 1984 or 28 June 1984 for determining the applicable customs duty rate, and whether the writ petition called for interference with the concurrent factual finding of the customs authorities.

Analysis: The dispute turned on a factual assertion as to the relevant Bill of Entry date. The Customs Department's statement, based on official record maintained in the ordinary course, was not discredited by any material placed by the petitioners, nor was any lack of bona fides shown. The authorities below had concurrently accepted the departmental record, and the matter did not warrant reappreciation of facts in writ proceedings.

Conclusion: The factual finding was accepted, no interference was called for, and the petition was dismissed.

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