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1998 (10) TMI 74 - SUPREME COURTConstitutional validity of Notification No. 49/89-Customs, dated 1-3-1989 - Held that:- The writ petitions are disposed of by holding that the respondents are entitled to levy and recover only to the extent of 15% ad valorem on the glazed newsprint imported/cleared by the petitioners during the period 1-3-1989 to 24-1-1990 and in cases where the respondents have recovered over and above 15% ad valorem, that part of the excess customs duty should be refunded to the petitioners in each case within a period of three months from today without insisting any affidavit from the petitioners on the basis of `unjust enrichment principle'. The bank guarantee, if any, furnished in W.P. 272/90 shall stand discharged.
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