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1997 (1) TMI 104 - SC - CustomsWhy assessee should not be charged duty at the unexempted rate on the ground that the width of the said strips was in excess of that permitted by the said exemption Notification No. 256-Cus./76? Held that:- Where power under Section 25(2) is exercised to grant a special exemption from payment of duty, under circumstances of an exceptional nature to be stated in such order, we would have expected the respondents to state on affidavit what it was that moved them in the public interest to grant such exemption and what was the exceptional nature of the circumstances that attached to the imports made by the said mills. Having regard to the determined stand of the respondents not to state their case on paper, we must assume that there was neither any public interest nor any exceptional nature involved and that others placed in circumstances similar to that in which the said mills were placed must have the same benefit as was advanced to the said mills. Appeal allowed.
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