9911796707
TMI Blog2008 (10) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... the Foreign Trade Policy. By that notification, the respondent No. 2 has amended Schedule-I (Imports) of the ITC (HS) Classifications of Export and Import Items. It is common ground that as a result of this notification, now raw and polished marble can be imported from Sri Lanka under the India-Srilanka Free Trade Treaty Agreement, only through the Port of Kolkata. It is common ground that previously raw and polished marble could be imported from Sri Lanka at any Port in India under the treaty. It is also common ground that because of the notification issued by the authorities under Customs Tariff Act, items which are part of India-Srilankan Treaty the importers are not liable to pay any customs duty. 3. The petitioner challenges val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notification issued under the Customs Tariff Act, there is no customs duty payable on marble imported from Sri Lanka. In the affidavit filed on behalf of the Respondents, the Respondents however have stated that they have issued notification for two purposes; (i) to make it uneconomical for the importers to import marble from Sri Lanka by neutralizing the duty-free benefit that they were getting, and (ii) the object is to prevent misuse of concession by importing marble which is not of Srilankan origin. The learned counsel submits that the first object stated in the notification is opposed to the law in as much as the object to defeat the concession granted by issuing notification under the Customs Tariff Act. The learned counsel furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Tariff Act to protect the domestic marble industry. So far as the first reason is concerned, in our opinion for this reason restricting import to only Kolkata Port will serve no purpose. If marble which is not of Srilankan origin cannot be imported under the Treaty free of payment of duty, then that can be prevented by the Respondents, at whatever Port the marble is imported. For that reason, it is not necessary to restrict the import to Kolkata Port only. It is to be noted here that it is not the case of the Respondents that the facility of checking the marble which arrives from Sri Lanka is available only at Kolkata Port and not at other Ports. In our opinion, therefore, this reason given is incapable of being accepted, because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utory notification or concession issued under the Customs Tariff Act to the petitioner and others, who import marble from Sri Lanka. In our opinion, the object of defeating the statutory notification or concession cannot be said to be a legitimate object. The Government could have, if it was so advised, withdrawn the concession given in the Customs Tariff Act or it could have gone in for amendment of the Treaty between India and Sri Lanka. In our opinion, the object which is specified in the affidavit defeats both the notification issued under the Customs Tariff Act, as also the provisions of the India-Sri Lanka Treaty and, therefore, it cannot be said that the purpose of issuing the notification is legitimate and, therefore, in our opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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