2021 (1) TMI 119

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....ropriate writ, order or direction thereby quashing and setting aside the decision of Respondent no.1 herein communicated vide letter No. Reference / Stamps/ Refund/ FA.06/20/27220 dated 25.8.2020 (Annexure -I) with a further direction to refund and restitute Rs. 22,41,866/- to Petitioner no. 1 M/s. Ramratna Wires Ltd and Rs. 1,18,47,859/- to Petitioner No.2 M/s. R.R. Kabel Ltd., which are the amounts collected from the Petitioners as stamp duty on Bills of Entry filed for the goods imported by them; [B] That Your Lordships may be pleased to issue a writ of Mandamus or any other appropriate writ, order or direction thereby directing Respondent No. 1 herein to pay to the Petitioners interest @9% per annum (or at the rate that may be ....

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.... of the imported goods like the description of the goods, quantity, value of the goods, classification of the gods and applicable rates of custom duties etc. The writ applicants are here before this Court with a grievance that the respondent No. 2 has been levying and collecting stamp duty on the Bills of Entry, which they are otherwise not entitled to levy in law. The levy of stamp duty on the Bills of Entry is on the basis that the Bills of Entry under the Customs Act could be construed as a ""Delivery order in respect of goods" as contemplated under Article 24 of the Schedule-I to the Bombay Stamp Act. The difficulty, which the writ applicants are facing as on today is that the Custom Officer, upon instructions from the respondent No.1 h....

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....e State requires creation or generation of documents such as [i] Intimation of arrival of ship issued/signed by Customs House Agent of the importer; [ii] Import General Manifest signed by the person in charge of the vessel declaring, inter alia, cargo and goods carried by the vessel; [iii] 'Bill of entry' signed by the importer/consignee declaring particulars in respect of goods, namely, the quantity, numbers of packages, value, vessel's name, country of origin relevant heading of the Customs Tariff under which the goods are classifiable etc. and [iv] 'Bill of lading' or delivery order etc. But all of such documents will not be an instrument of delivery order for the purpose of Entry 24. The question whether 'bill of....