A.N.Ray, J. - (1.) This is a suit far a declaration that the collection of export duty paid by the plaintiff amounting to Rs. 4320/-, 6840/- and 5490 was illegal and void and for a declaration that the plaintiff is entitled to recover Rs. 10,406/4/- from the defendants.
(2.) The plaintiff's case is that on 22-11-1951 the plaintiff submitted to the Land Customs Officer-in-charge, Land Customs Station, Calcutta, three applications for exporting mustard oil to Eastern Pakistan, The export duty payable to the Customs Authority on mustard oil for export to Pakistan prevailing on 22-11-1951 was eight annas per pound and on such basis the duty on the quantities amounted to Rs. 4320/-, Rs. 6840/- and Rs. 5490/-. The Land Customs Officer-in-charge directed and/or ordered the plaintiff 22-11-1951 to pay or de-posit the aforesaid sums as a condition precedent to (he issue of the necessary permits for exporting the goods.
(3.) The plaintiff's contention is that the Customs duty on the goods could be levied and/or was payable only at the rate prevailing at the time when the export should The effected. By a notification dated 24-11-1951 issued by the Government of India, it was declared in exercise of powers conferred by Section 23 of the Sea Customs Act, 1878, that the duty leviable on mustard oil in excess of As. -/3/-per pound is to be exempted. Such exemption came into effect on 24-11-1951. The plaintiff came to know about it after November 1951.;