TaxTMI 
TaxTMI 
1989 (7) TMI 105
X X X X Extracts X X X X
X X X X Extracts X X X X
....e in October-November 1981 and cleared the same to the bonded warehouse of the Bombay Port Trust. In December 1981 they imported one consignment of Methylene Chloride and cleared the same to the bonded warehouse of the Bombay Port Trust advising them that the goods would be sold if not cleared within 10 days. Accordingly, the petitioners arranged for pay orders for payment of Customs duty upon the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch 1983 the petitioners approached the respondents with a request to allow the clearance. The respondents declined to permit clearance except upon payment of the increased Customs duty that had come into effect from that day. 2. This petition impugns the demand by the  respondents of the increased Cusduty The submission is that the petitioners were entitled in law to remove the said goods....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the cyclostyled circular dated 18th February, 1983. 5. It is unfortunate that the respondents have not  intimated to the petitioners, by way of an affidavit in reply or otherwise, what their case is or that they propose to rely upon this circular. The authenticity of the circular has to be taken at face value because even the signature of the Assistant Collector of Customs on what is pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sing hours" on 28th February, 1983, being Budget day. What the normal closing hours are I do not know so that the stoppage one hour before then on 28th February 1983 is not understandable. A reference to other portions of that circular, however, suggests that on 28th February 1983 ex-bond warehouse operations were to be stopped at 4 p.m. The circular instructs those to whom it is addressed not to ....