- (1.) IN this Rule the petitioners challenge the imposition of certain levies under the taxes on Entry of Goods into the Calcutta metropolitan Areas Act, 1972 ( hereinafter referred to as "the Act") and the Rules framed thereunder.
(2.) ACCORDING to the petition, since the year 1971 the petitioner No. 1, of which the petitioner No. 2 is a Director, have been carrying on business in wine, liquors, beer, cigarettes, canned and bottled provisions as an importer for re-export by way of supply to foreign going vessels as various ships' stores and also to the diplomatic personnel and consular staff.
(3.) SOME time in the year 1973, the petitioner imported condensed milk from holland, the C. I. F. Value of which was Rs. 7500/ -. Under a mistake of law, the petitioner made an application in form IV to the assessing Officer Seaport Check Post and was assessed to an Entry Tax of Rs. 455/-under the Act. According to the petitioners, the goods which they imported from the foreign sellers were strictly for the purpose of re-export as ships' stores to foreign-going vessels and it could not be utilised used or consumed within the territorial limits of union of India. They would only be used by the crew and officers of the foreign-going vessels after the vessel had crossed the territorial limits of the country to the next port of call. According to the petition, is terms of Section 46 of the Customs Act, 1962 the petitioner filed a Bill of Entry in the usual course containing all the particulars of the goods to be imported by the petitioners including their county of origin and a further declaration that the goods covered by the Bill of Entry were meant for re-export only and are to be kept in the approved bonded warehouse. In the original petition it is stated/that the goods were kept under the direct supervision and control of the Customs authorities for onward dispatch to foreign-going vessels. In the petition it is stated that after the goods are placed on board the foreign-going vessels the Customs Officers sealed the same and the said goods could not be consumed till such time as the vessels leave the Indian territorial waters. ' As such it is contended that the act has no application to the entry of these goods into the Calcutta Metropolitan Area.;