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TMI Blog2020 (1) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... iew application arising from the same. 3. The appellant, during the year 1993 imported 96 tons of the chemical "Acetic Anhydride" under three Bills of Entry bearing nos. 290, 291 and 300 dated 01.12.1993, 01.12.1993 and 14.12.1993 through the Inland Water Container Depot (ICD), Hyderabad under the Advance Licence Scheme. It claimed clearance of the consignment free of import duty in terms of Customs Notification nos. 203/1992, 204/1992, both dated 19.05.1992. The notification contained a scheme permitting import without payment of customs duty subject to fulfilment of certain norms and conditions. The Notification nos. 203/1992 and 204/1992 were amended by a Notification no. 183/1993 dated 25.11.1993, by which the subject imports became l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents while considering the reply to the show cause notice and fixing liability for payment of customs duty did not make any reference to their notification dated 18.03.1994. The Commissioner (Appeals) on the same reasoning rejected the appeal leading to the institution of the writ application. 5. Dismissing the writ application, the High Court opined that no mandamus for exemption could be issued. The consignments were admittedly imported after 25.11.1993 and before the clarificatory notification dated 18.03.1994. Thus, there was no arbitrariness on part of the respondent. The appellant preferred a review application inter alia relying upon a Division Bench order of the Andhra Pradesh High Court in Shri Krishna Pharmaceuticals L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder one advance licence issued to the petitioner prior to 19.05.1992. The fortuitous circumstance that part of the consignment was actually imported prior to 25.11.1993 and the rest subsequent thereto is hardly relevant in view of the clarificatory notification dated 18.03.1994 that the exemption would continue to apply subject to fulfilment of the specified terms and conditions. It is not the case of the respondents that the consignments imported subsequently did not meet the terms and conditions of the exemption. In Shri Krishna Pharmaceuticals Limited (supra), the High Court observed as follows: "7. ...Obviously, the petitioner had the facility of exemption from payment of the customs duty under the scheme known as Advance License Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authorities to contend that they were not aware of their own notification dated 18.09.1994. The onus heavily rests on them and a casual statement generating litigation by State apathy cannot be approved. 10. We can do no better than quote the following extract from National Insurance Co. Ltd. vs. Jugal Kishore, (1988) 1 SCC 626, observing as follows: "10. Before parting with the case, we consider it necessary to refer to the attitude often adopted by the Insurance Companies, as was adopted even in this case, of not filing a copy of the policy before the Tribunal and even before the High Court in appeal. In this connection what is of significance is that the claimants for compensation under the Act are invariably not possessed of ei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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