1995 (1) TMI 87

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.... respondents to charge auxiliary duty at the rate of 5% only as existed prior to 15-12-1990. On behalf of the respondents, returns have been filed. 2.The petitioners import scrap materials from abroad. The goods reach India and are off-loaded at Vishakhapatanam Port. The act contemplates two broad categories of goods which enter India. First category of goods are those which are imported for purposes of transit or transhipment for which no duty or auxiliary duty is payable. Second category are of goods not intended for transit or transhipment. The latter category of goods is again categorised into two sub-categories in regard to which separate kinds of bills of entry are to be presented to the proper officer. One is bill of entry for "ho....

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....ndents submitted that the respondents desire to raise two preliminary objections. One relates to lack of territorial jurisdiction and the other relates to the existence of an effective alternative remedy. The petitions having been admitted, effective interim orders having been passed, petitioners having made available bank guarantees in accordance with the directions of this Court and the goods having been cleared, we do not think the writ petitions deserves to be dismissed on account of existence of alternative remedy. 4.A dispute in relation to interpretation of the provisions of the Customs Act, 1962 and the application of the provisions thereof to the facts of the case arises in these cases. It is, no doubt, true that the petitioners....

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....oods received were to be brought to Raipur and consumed in the factories at Raipur may be relevant in considering the cause of action in any action regarding breach of contract arising from the transactions in relation to these goods between the petitioners herein and the suppliers from abroad. These cases are not between the petitioners and the contractors abroad or in relation to the contract between them or for breach of such contract. These cases relate to the liability for payment of auxiliary duty under Section 15 of the Act. The goods sent by sea enter India through one of the ports appointed under Section 7(a) of the Act. They have to be landed at landing places approved under Section 8 of the Act. They may be taken delivery on paym....