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2017 (5) TMI 1440 - DELHI HIGH COURTLevy of SAD - import of ‘sulphur' and 'rock phosphate’ - N/N. 23/2002-Cus dated 1st March 2002 - the intent and purpose of SAD was “to afford a level playing field for indigenous manufacturers of goods which were also imported from outside, to protect the indigenous industry” - the case of petitioner is that with the issuance of the impugned N/N. 23/2002-Cus effective 1st March 2002 however this ‘level playing field’ was completely disturbed. The said notification was issued in supersession of N/N. 19/2011-Cus - Held that: - It is not as if in the present case, the impugned notification reflected in N/N. 23/2002-Cus dated 1st March 2002 has no basis - The mere fact that the government made a reference to the prevailing rates of customs duty and not to sales tax or local tax and the impact thereof would not per se render the decision contrary to section 3 A CTA - The mere fact that there might be some inconvenience for a short period on account of the increase or decrease in rates of SAD is not by itself a reason to declare the fixation of the rate of duty as unreasonable or illegal. The Court is not satisfied that in the impugned notification can be said to be arbitrary or irrational or that it has been issued by the government without taking into account all the relevant factors. Consequently, the Court is not inclined to interfere with the impugned notification dated 1st March 2002 which in any event has been superseded by the N/N. 23/2003-Cus dated 1st March 2003. Petition dismissed - decided against petitioner.
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