TMI Blog1981 (9) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... ich crossed the custom's barrier and territorial waters on July 30, 1975. On that day the import of the goods was governed by the benefits granted by the Notification of the Ministry of Finance (Department of Revenue and Insurance) dated June 9, 1975, whereby the Central Government in exercise of powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (hereinafter referred to as the Act), exempted endosulfan being imported into India in a commercially pure form from so much of the duty of customs leviable thereon as was in excess of 35 per cent plus 5 per cent ad valorem. The notification was to remain in operation till March 31, 1976. 3. The petitioners cleared the goods on July 16, 1976 and on the days of the clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Counsel appearing in support of the petition requested that the petitioners should be permitted to amend the petition and to challenge the legality of the order passed by the revisional authority. In my judgment, the prayer made by the petitioners deserves to be granted as that would avoid the multiplicity of proceedings. Accordingly, I have granted permission to the petitioners to amend the petition to challenge the legality of the order passed by the revisional authority. Shri Dhanuka assures me that the requisite amendment would be carried out within a period of one week from today. The grant of amendment would not require adjournment of the petition, because the revisional authority have relied upon the same grounds which appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on notification was in existence. The Division Bench held that if the goods were totally exempted on the date of its entry, within the custom's barrier, then duty cannot be recovered merely because such total exemption was withdrawn on the date of the clearance, but in cases where there is only partial exemption available on the date of entry in the custom's barrier, then withdrawal of such partial exemption would make the importer liable to pay the normal duty, if on the date of clearance of the goods exemption stands withdrawn. In view of the dictum laid down by the Division Bench, the petitioners would not be entitled to any relief in this petition. 6. Accordingly, the petition fails and the rule is discharged, but in the circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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