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2013 (6) TMI 64

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..... interim relief claimed of allowing the petitioners to import the said goods from the Ports of their choice was denied but it was directed that the duty if any paid by the petitioners shall be subject to the outcome of the writ petition. A counter affidavit has been filed by the respondent no. 2 Directorate General of Foreign Trade. Counsels have been heard. 2. The petitioners, in the petition have stated that a similar condition earlier imposed vide Notification dated 19th March, 2008 was struck down by a Division Bench of the Bombay High Court vide judgment dated 20th October, 2008 in W.P. (C) No. 6613/2008 titled Gopal Lal Sarda v. Union of India 2011 (263) E.L.T. 24 (Bom.) as well as by a Single Judge of this Court vide judgment dated .....

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..... wever import from Sri Lanka is allowed freely without payment of any duty under ISFTA; Sri Lanka does not have its own marble mines and rough marble is imported into Sri Lanka from third countries located in Europe, Africa etc. and which marble is then processed and exported to India at zero rate of custom duty; this has resulted in increased imports of marble through Sri Lanka and the Government has received representations that the same is affecting the domestic marble producers/processors; that the government has been modulating the application of ISFTA in case any specific provision hurts the interest of India; that the condition aforesaid restricting the import only through Calcutta was imposed for the said reason. 5. We may at this s .....

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..... on ground that by issuing the notification under the Customs Tariff Act, the Government of India has granted total exemption from payment of customs duty so far as import of marble amongst other commodities from Sri Lanka under the treaty. It is clear from the above quoted portion from the reply of the respondents that the object of issuing notification is to deny the benefit of statutory notification or concession issued under the Customs Tariff Act to the petitioner and others, who import marble from Sri Lanka. In our opinion, the object of defeating the statutory notification or concession cannot be said to be a legitimate object. The Government could have, if it was so advised, withdrawn the concession given in the Customs Tariff Act or .....

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