9911796707
TMI Blog2002 (8) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... oses, are that on 20th July, 1982 the Central Govt. in exercise of its powers under Section 25 of the Customs Act, 1962 had notified certain exemptions/concessions in Custom Duty payable on import of motor vehicle by a handicapped person which has been specially adapted for his use, in pursuance of which the petitioner made an application for grant of exemption certificate before the competent authority on 19/20th Oct., 1982. According to the petitioner, his left arm was permanently disabled having suffered paralysis. On 9-12-82, a querry was directed to the petitioner concerning his income, which was replied on 18-12-82, however the application was returned vide letter dated 31-5-1983 with an advise to apply afresh in pursuance of the new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave availed the benefit of concession but he has wrongfully been deprived of such concession by default of the respondents to consider his application. 5. The representation of the petitioner to allow him concession on the import of car in pursuance of the licence issued on 24th April, 1985, as was available under the first scheme, was rejected by the Finance Ministry on 20th Sept., 1985. 6. The relief claimed by the petitioner is to seek a mandamus to the respondents to consider the application of the petitioner dated 19/20th Oct., 1982 and his application dated 12th July, 1984 on merit and to treat the import licence to the petitioner as having been issued under the first scheme, and/or in the second scheme by issuing the writ of mand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 82 to discontinue with the scheme but was actually rescinded only in May, 1983, the applications which were pending on 23rd Dec., 82 could not be denied consideration for that reason alone, and therefore, the directions were issued. 10. However, we are of the opinion that the question of considering the case of the petitioner for grant of exemption under 1982-83 scheme cannot arise. Under Section 12 of the Customs Act, the Custom Duty is leviable on goods imported into or exported from India. The taxing event which attracts the provisions relating to charge of custom duty and consequentially the provisions of exemption from charging of custom duty also only when the taxing event takes place, which in the present case is import of the car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sstt. Collector of Customs [1983 (12) E.L.T. 65 (Ker.) = 1983 Taxation Law Reports 2724] in which the importer claimed exemption under a notification which was in force when the vessels had entered the territorial waters of India but by the time it reached the Port of destination that is to say the Port of Cochin, the exemption notification was dead. The Court declined to issue a mandamus for availing exemption under the notification which was not in force at the time when the event which attracted chargeability to tax had taken place. The exemption was claimed on the basis of making an order in anticipation of exemption as was prevalent when order was placed and its entry into territorial waters. 13. Similar view was expressed by Madras ..... X X X X Extracts X X X X X X X X Extracts X X X X
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