TMI Blog1987 (3) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... tification Customs duty in excess of 10% ad valorem was exempted. Paragraph 2 of this notification stipulated that "This notification shall be in force up to and inclusive of the 31st day of March, 1984". 3. The petitioner and some other manufacturers had placed orders for the import of glass shells in such a way that the goods were scheduled to arrive in India prior to 31st March, 1984. 4. On 15th March, 1984 the dock workers all over India went on strike. This strike was withdrawn only on 10th April, 1984. According to the petitioner two of its shipments were effected on 15th February, 1984 and 29th February, 1984 respectively. The ships were expected to arrive at Bombay by 1st March, 1984 and 14th March, 1984 respectively. Due to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as granted in this notification for clearance of goods. 7. The petitioner having already cleared its goods on 26th April, 1984 could not, therefore, avail itself of the benefit of the notification dated 15th September, 1984. The petitioner again represented to the Central Government submitting that the said benefit should be extended to it also. It also filed applications for refund of the excess amount of Customs duty paid by it. The Government of India wrote back to the petitioner on 11th January, 1985 in which it was stated that the representation of the petitioner had been examined but it was regretted that the request could not be acceded to "as Government have no authority to grant exemption with retrospective effect". It is this co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, then the Government also has the power to amend such a notification. In the present case a notification dated 8th June, 1983 had already been issued in which it was stated that it was to be in force up to 31st March, 1984. All that the Government had to do, in order give the benefit to the petitioner of that exemption, was to exercise its power under Section 21 of the General Clauses Act and amend the notification dated 8th June, 1983 so that in paragraph 2 of the said notification, instead of saying that the said notification is to be in force up to 31st March, 1984, it could have been said that it would be in force till a later point of time. There is no prohibition in law in the Government exercising its povers under Section 21 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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