https://www.taxtmi.com/caselaws?id=43453 The court found the public notice issued by the Collector of Customs to be invalid and without legal authority. It determined that the act of granting entry inwards by the Customs Officer is administrative, not quasi-judicial. The requirement for a certificate from the Traffic Department of the Kandla Port Trust was deemed unlawful. Customs duty was directed to be assessed based on the rate applicable on the date when entry inwards should have been granted. The petition was allowed, declaring the vessel wrongly denied entry, and directing assessment and duty recovery at the rate in force on that date. en-us Tue, 22 Oct 1991 00:00:00 +0530 Fri, 18 Jun 2010 11:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43453 The court found the public notice issued by the Collector of Customs to be invalid and without legal authority. It determined that the act of granting entry inwards by the Customs Officer is administrative, not quasi-judicial. The requirement for a certificate from the Traffic Department of the Kandla Port Trust was deemed unlawful. Customs duty was directed to be assessed based on the rate applicable on the date when entry inwards should have been granted. The petition was allowed, declaring the vessel wrongly denied entry, and directing assessment and duty recovery at the rate in force on that date. Case-Laws Customs Tue, 22 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43453