HOARE MILLER AND CO LTD Vs. UNION OF INDIA
LAWS(CAL)-1960-12-10
HIGH COURT OF CALCUTTA
Decided on December 23,1960

HOARE MILLER AND CO LTD Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

- (1.) ON the 24th day of November 1952 the plaintiff a shipper inter alia of jute carpet yarn filed this suit against the Union of India and its officers for a declaration that the orders and/or decisions and/or demands mentioned in paragraphs 5, 6, 8, 12 and 13 of the plaint are null and void and of no effect, if necessary for delivery up and cancellation of the said orders and/or decisions and/or demands, for a declaration that the plaintiff is not liable to pay the defendants Rs. 45,67,503/ 1 /- or any portion thereof, for a decree for Rs. 45,67,503/1/-, altering for a decree for Rs. 32,50,782/4/0 alternatively for a decree for such other sum as the Court might find payable and/or due to the plaintiff by the defendants, interest and costs and for further and other reliefs. In view of the points involved in the suit, it is not necessary in my opinion to go into great details as to the circumstances leading to this case.
(2.) THE more material paragraphs of the plaint give the circumstances under which the claim was made: "the said goods are assessable to export duty as sacking under the Indian Tariff Act 1934 and the Sea Customs Act, 1878 and it has always been so assessed in the past since 1937. Between June 1950 and January 1951 the plaintiff shipped from Calcutta within the said jurisdiction several consignments of the said carpet yarn, particulars whereof will appear from a schedule annexed hereto and marked "a". "
(3.) THE said goods were and are correctly assessable as sacking as aforesaid and the plaintiff made the necessary declaration on such basis. Such declarations were made at Calcutta within the jurisdiction aforesaid.;


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