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2000 (4) TMI 42 - SC - CustomsWhether Public interest did not demand the variation during the period the exemption was in force by Notification No. 210/82? Held that:- In the present case, by issuing different set of notifications and granting exemption at different stages and limiting only to the extent of 75% for the period from December 30, 1986 to September 20, 1987 and for the reasons stated earlier in the manner set out in the counter affidavit clearly indicate that the Government has not taken into account all the relevant factors while issuing the impugned notifications reducing the exemption to 25% for the aforesaid period. We may state that the Government has failed to discharge its statutory obligation while issuing the impugned notification. Justifications offered, to say the least, is for too naive to be accepted. The reason set out does not carry the case of the State Government further at all. Thus no hesitation in quashing the amended notification which are applicable for the period from December 30, 1986 to September 10, 1987 reducing the extent of exemption. The notification issued earlier on September 10, 1982 and modified in 1983 shall be effective till September 10, 1987. The appellants should be subject to duty only in accordance with those notifications issued under the Customs Act. Appeal allowed.
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