State Of Gujarat vs Reliance Industries Ltd., on 22 September, 2017
36. Finally, we come to the charge of discrimination between
importers in the State of Gujarat and those in Maharashtra in view
of the decision of the Gujarat High Court in the matter of State of
Gujarat (supra) as well as Essar Steel Ltd (supra). This decision was
on a bunch of petitions wherein several importers in the State of
Gujarat challenged notices issued by the Authorities and relevant
guidelines related to charging stamp duty on BoE. The question
before the Court was whether stamp duty was liable to be paid on
the basis of BoE and such BoE was a DO in respect of goods. The
goods in that case, were directly transferred through pipeline or
private jetty to their bonded storage tanks situated outside the
premises of the port. They were never stored in a warehouse or
deposited in wharf. A Single Judge of the Gujarat High Court while
holding that deliveries are effected against BoL, further held that it
is a document of title enabling the holder or transferee/endorsee
thereof to take delivery of the goods. A BoE which is filed with the
Customs Authorities so as to enable them to decide the question
about necessity or otherwise of payment of customs duty is not an
'instrument' creating any right or liability and does not amount to a
'DO' within the meaning of Article 24 of the Bombay Stamp Act.