9911796707
TMI Blog1997 (1) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 11th January, 1977, the writ petitioners received notices to show cause why they should not be charged duty at the unexempted rate on the ground that the width of the said strips was in excess of that permitted by the said exemption Notification. 2.On 24th February, 1977, exemption Notification No. 27/77 was issued giving an exemption from customs duty to stainless steel strips of a width exceeding 127 mm and of a thickness of 3.175 mm and above. 3.On 25th March, 1977, the petitioners wrote to the Central Board of Excise and Customs with reference to a Notification that had specially been issued in favour of M/s. Ahmedabad Advance Mills Ltd., Navsari, Bombay, who had imported identical stainless steel strips at about the same time as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mills was arbitrary and against the provisions of Article 14 of the Constitution. The petitioners prayed for a writ directing the respondents to consider the case of the petitioners and give to them the relief that had been given to the said mills. 5.On 10th and 11th March, 1992 this writ petition and the civil appeals were part heard before this Court. On 11th March, 1992, the Court noted that no counter affidavit had been filed to the writ petition; that, having regard to the averments in the writ petition, a counter affidavit was necessary; and that the counter affidavit should be filed within 8 weeks. No affidavit having been filed, the matter was adjourned on 30th October, 1996. On 28th November, 1996, it was adjourned again, it being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, we must assume that there was neither any public interest nor any exceptional nature involved and that others placed in circumstances similar to that in which the said mills were placed must have the same benefit as was advanced to the said mills. Accordingly, we must direct the respondents to grant to the petitioners the same benefit that was granted to the said mills by the letter dated 19th March, 1977 written by M. Jayaraman, Under Secretary to the Government of India, Department of Revenue and Banking to the Collector of Customs, Bombay on 19th March, 1977 on the subject of "Exemption from payment of Customs duty Import of 735.787 M.T. of Hot Rolled Stainless Steel Strips by the Ahmedabad Advance Mills Ltd., Bombay." 8.The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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