2009 (8) TMI 76

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..... rship firm whose partners are national and citizen of India. The petitioner are manufacturers of Gems and Jewellery. It is the case of the petitioners that the action of the respondents in denying to them the benefits of exemption Notification No.159/86 dated 1st March, 1986 is arbitrary. It is set out that the exemption notification grants exemptions to various machines/equipments which are impor .....

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..... ame time retaining item as Sr. No.68 - Steel Pots, and Steel Counter Pins which is clearly indicative of the fact that there is a distinction between these goods namely (1) Bottom Pressed Pots (2) Top Pots and (3) Pots for bottom and top to work on fancy cut stones over and above steel pots. Since the additional three items are not mentioned in the Custom Notification, they would be clearly outsid .....

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..... may be specified under the Customs Tariff Act, 1975 or any other law for the time being in force, on goods imported into, or exported from India. Section 25 thereafter confers a power on the Government if it is satisfied in the public interest to exempt generally either absolutely or subject to such conditions as may be specified in the notification goods of any specified description from the whol .....

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..... s, may be both Special Acts what has first to be examined is the field that they cover. Duty is payable pursuant to the Customs Act. The Import and Export Control Act regulates the import or export of goods. In so far levy of customs duty is concerned, the Customs Act is the Special Act. The issue whether any goods can be imported or exported has nothing to do with the assessment of customs duty. .....

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..... ed under the provisions conferred under Section 25 of the Customs Act. The denial, therefore, of the benefit to the petitioners herein would be without jurisdiction and consequently this petition will have to be allowed. 6. In the light of that Rule made absolute in terms of prayer clause (a). The Bank Guarantee furnished pursuant to the interim order of this Court be returned to the petitioner .....

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