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2018 (7) TMI 1543 - HC - CustomsJurisdiction - power of Finance Ministry u/s 25(2) of Customs Act to consider the issue of exemption of the differential duty - Import of restricted item - Garlic - Special licences to import 5000 mt during the period of shortage - increased rate of customs duty from 30% to 100%. Held that:- It is quite apparent that when the Central Government exercises a power under Section 25 of the Act. It does so as a delegate of Parliament; the rate and the conditions applicable have the effect of altering the customs duty prescribed in the Customs Tariff Act, 1975. This power is relatable and is exercised concurrently with Section 8 of the Customs Tariff Act. Therefore, there is certain amount of deliberation and exclusive consideration based upon the economic factors variant. Section 25(2) of the Customs Act which seems to suggest an exception to Section 25(1) of the Act i.e. enabling the Central Government to make and issue “a special order in each case exempting from the payment of duty, in the circumstances under which such exemption is to be granted”. The placement of Section 25(2) of the Act leaves one in no doubt that this power is an extension and amplification of general power under Section 25(1) of the Act. It would not be appropriate to direct the Central Government, at this stage, and after this lapse of time to consider the petitioner’s case on the ground of special or exceptional circumstances. It is not disputed that the petitioner also trades in garlic and presumably had its own retail outlet chains. The law prevailing i.e. the rate of duty as on the date of import (Section 15 of the Act) covers petitioner’s case - petition dismissed - decided against petitioner.
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