TMI Blog2018 (7) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... be granted”. The placement of Section 25(2) of the Act leaves one in no doubt that this power is an extension and amplification of general power under Section 25(1) of the Act. It would not be appropriate to direct the Central Government, at this stage, and after this lapse of time to consider the petitioner’s case on the ground of special or exceptional circumstances. It is not disputed that the petitioner also trades in garlic and presumably had its own retail outlet chains. The law prevailing i.e. the rate of duty as on the date of import (Section 15 of the Act) covers petitioner’s case - petition dismissed - decided against petitioner. - W.P.(C) 16905/2004 - - - Dated:- 19-7-2018 - MR. S. RAVINDRA BHAT AND MR. A.K. CHAWLA JJ. Petitioner Through: Mr. Mukul Talwar, Sr. Advocate with Mr. Aman Bhalla, Ms. Anju Bhattacharya and Ms. Deepika Kumar, Advocates. Respondents Through: Mr. Sanjeev Narula, Sr. Standing Counsel for Customs with Mr. Abhishek Ghai, Advocate. MR. S. RAVINDRA BHAT (ORAL) CM APPL. 31542/2017 (for condonation of delay) For the reasons mentioned in the application, the delay of 75 days in filing the application seeking restoratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecretary ought to examine it. Subsequently, the Customs Authorities appear to have turned down the petitioner s request and omitted to grant relief to the petitioner with respect to its request for an order under Section 25(2) of the Customs Act, 1962 (hereinafter the Act ). In these circumstances, the petitioner s grievance that the differential rate of duty i.e. balance 70% (i.e. the difference between the preexisting/original duty of 30% prior to the Notification dated 15.01.2003 and duty of 100% brought in on that day) ought to be paid, has been highlighted in these proceedings. 5. Learned Senior Counsel for the petitioner urges that the power under Section 25(2) of the Act is a stand-alone one and that in special or exceptional circumstances the Central Government may pass, on good and various grounds, such orders exempting a particular consignment from such rate of customs duty as may be appropriate. Learned Senior Counsel relied upon the judgment of a learned Single Judge of the Madras High Court reported as Kodali Sathyanarayana Vs. Union of India, 1994 (70) ELT 194 . The Court had then occasion to deal with the request of a disabled individual for partial exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to consider the petitioner's request under Section 25(2) of the Act for grant of ad hoc exemption and pass appropriate orders. Liberty is given to the petitioner to make additional representation to the concerned authorities setting out such circumstances on which he may place reliance for the purpose of consideration by the authorities under Section 25(2) of the Act. The petitioner is directed to send such additional representation if any, within eight weeks from this date. The first respondent shall consider the representations of the petitioner and pass appropriate orders within eight weeks from the date of receipt of such representation. The first respondent shall give a personal hearing to the petitioner. The bank guarantee furnished by the petitioner pursuant to the interim order of this Court in W.M.P. No. 709 of 1985 shall continue to be in force till final orders are passed by the first respondent on the representation of the petitioner. The writ petitions are allowed on the above terms. No costs. 6. The petitioner further states that the concerned Nodal Ministries, i.e. the Department of Agriculture, Department of Consumer Affairs as well as the Ministry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercises a power under Section 25 of the Act. It does so as a delegate of Parliament; the rate and the conditions applicable have the effect of altering the customs duty prescribed in the Customs Tariff Act, 1975. This power is relatable and is exercised concurrently with Section 8 of the Customs Tariff Act. Therefore, there is certain amount of deliberation and exclusive consideration based upon the economic factors variant. Section 25(2) of the Customs Act which seems to suggest an exception to Section 25(1) of the Act i.e. enabling the Central Government to make and issue a special order in each case exempting from the payment of duty, in the circumstances under which such exemption is to be granted . The placement of Section 25(2) of the Act leaves one in no doubt that this power is an extension and amplification of general power under Section 25(1) of the Act. 10. If one takes into account the nature of power, the fact that the Nodal Ministries recommended to the concerned Department i.e. the Finance Ministry to consider the issue of exemption of the differential duty in this case only means that there was some view within the Government that the exercise of power under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date on which the notification was laid in the Lok Sabha. This resolution was then debated and was accepted in both the Houses of the Parliament and notification has been approved by the both houses of Parliament without any modification. The Parliament accepted the resolution and therefore, this notification has same effect as Finance Act. 12. In the light of the explanation given by the Central Government, it is apparent that the purpose for which the restricted or special licences were issued, was defeated for two reasons firstly, that the price in the retail market continued to remain high despite the authorisation to import; the authorization to import was based upon the assessment of shortage of the item in the market at that stage; secondly, the import licences were sold and traded at unjustified premium. Both these had the consequences of driving up the garlic prices. As a result, the D.G.F.T. removed the item from restricted category and placed it in OGL category. The Finance Ministry also responded by increasing the rate of duty to 100%. Given all these considerations which this Court had no reason to doubt we are of the opinion that it would not be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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