Supreme Court of India · 1972-03-16
GANGADHAR NARSINGRAS AGARWAL vs P. S. THRIVIKRAMAN & ANR.
- Citation / case number
- SC 1968/60344
- Court
- Supreme Court of India
- Petitioner
- GANGADHAR NARSINGRAS AGARWAL
- Respondent
- P. S. THRIVIKRAMAN & ANR.
- Author
- SIKRI, S.M. (),GROVER, A.N.,RAY, A.N.,PALEKAR, D.G.,BEG, M. HAMEEDULLAH
- Bench
- SIKRI, S.M. (CJ),GROVER, A.N.,RAY, A.N.,PALEKAR, D.G.,BEG, M. HAMEEDULLAH
Judgment text excerpt
The Supreme Court held that the Customs authorities acted without jurisdiction in imposing export duty on iron ore shipped by the appellant, as the shipping bill was presented on 1 August 1966, prior to the notification imposing duty on 2 August 1966. The Court clarified that under Section 16(i) of the Customs Act, 1962, the shipping bill is deemed to be presented on the date of entry outwards, which was not the date of the vessel's arrival. The Court ruled in favor of the appellant, overturning the Customs authorities' decision to impose the duty.