9911796707
TMI Blog1977 (3) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... sers. Madras Electrical Conductors (Private) Limited and hereinafter referred to as the company) which has been carrying on business at Madras in the course thereof imported 99,707 tons of electrolytic aluminium wire bars under bill of entry No. D-1796, dated the 17th June, 1967. The duties payable by the company on the goods under the Customs Act, 1962 (hereinafter referred to as the Act) were wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he force of law, the Central Government hereby exempt with effect from the 26th May, 1967, aluminium in any crude form falling under sub-item (a, of Item No. 27 of the First Schedule to the Central Excises and Salt Act (1 of 1944) and aluminium manufactures falling under sub-item (b) of the said Item No. 27, from so much of the special duty of excise as is equivalent to the special duty of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Customs, Madras, but without success. A revision petition instituted before the Government of India under section 131 of the Act was also rejected. That is why the company has invoked the jurisdiction of this Court under article 226 of the Constitution of India with a prayer that the orders of the Assistant Collector Customs, Madras, the Appellate Collector of Customs, Madras, the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by directions in the nature of mandamus to be issued by this court. This conclusion finds support from the judgment in Special Civil Application Nos. 909, 910 and 911 of 1971 decided by a Division Bench of the Gujarat High Court consisting of Mehta and Sheth J.J., on the 17th/18th March, 1972 which was followed by Ramaprasad Rao, J., in Premraj Ganpatraj and Company (P) Limited v. Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
