TaxTMI 
TaxTMI 
2022 (1) TMI 1426
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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 the Respondents Nos. 1, 2 and 3 herein to pay to the petitioners interest @ 9% per annum (or at the rate that may be deemed fit by this Hon'ble Court) on the amounts of Rs. 2,48,45,110/- collected as stamp duty from the petitioners, for the period when the amounts were collected from the petitioners till actual refund/restitution thereof; (C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to direct the 1st, 2nd and 3rd respondents herein to forthwit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppears that despite the aforesaid position of law, the writ applicants were compelled to deposit an amount of Rs. 2,48,45,110/- towards stamp duty on the bills of entry. The respondent No. 1 herein, the Superintendent of Stamps, Gandhinagar, owes an explanation in what circumstances, despite the settled position of law, the writ applicants were asked to pay the stamp duty on the bills of entry. 5. Let Notice be issued to the respondents, returnable on 12.01.2022. 6. On the returnable date, notify this matter on top of the Board." 3. We have heard Mr. Dave, the learned counsel appearing for the writ-applicants and Mr. Utkarsh Sharma, the learned AGP appearing for the State respondents. 4. There is no escape for the State from the fact ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent of delivery order for the purpose of Entry 24. The question whether 'bill of lading' is delivery order which is mentioned in one of the documents to be produced along with 'bill of entry' is not required to be answered in the present case, as admittedly, stamp duty is not charged on 'bill of lading' in view of exclusion under Sec. 2[l] of the Bombay Stamp Act. However, one cannot ignore the document to be produced along with the 'bill of entry' [Form Nos. 22 and 23 of Bill of Entry [Forms] Regulations, 1976], where under at sr. no. 5, it has been mentioned: 'bill of lading' or 'delivery order' to be enclosed. 78. We therefore, hold that on 'bill of entry, the authorities cannot charg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s as may be mentioned in the bill of lading. Therefore, it will be clear that 'bill of lading' is a delivery order. Finding of the learned Single Judge that 'bill of lading' is not a delivery order being erroneous, we hereby set aside such finding at para-10.1 of the judgment. 83. At paras 13.4 and 14 of the impugned judgment, the learned Single Judge held that if the goods are transferred to a third person and the names in the 'bill of lading' and 'bill of entry' are different, the Circular relating to stamp duty is applicable and stamp duty is leviable on bill of entry. We hold that such finding is erroneous as 'bill of entry' is not an instrument relating to transfer of any goods and we have hold....