RAMESH ENTERPRISES vs THE COFFEE BOARD

The Supreme Court held that under Clause 10 of the Coffee Act, 1942, any increase or reduction in duty within 45 days from the date of auction, including the auction day, is to be shared equally between the purchasers and the Coffee Board. The Court dismissed the appellants' appeals, affirming that the reduction in duty on the auction day is shareable, as the Board and purchasers were unaware of the reduction at the time of auction. The Court clarified that the computation of time in this context differs from the General Clauses Act, supporting the Board's entitlement to the proportionate reduction in duty.