1991 (5) TMI 263

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..... he Constitution seeking exemption under Section 25(2) of the Customs Act on the import of caustic soda, as granted to another importer namely, the State Chemicals and Pharmaceuticals Corporation of India Ltd. 2. The State Chemicals and Pharmaceutical Corporation imported caustic soda under the Import Licence, duty on caustic soda was payable at the rate of 92%. The Central Government granted ex .....

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..... discriminated. The High Court dismissed the writ petition. Hence this appeal. 3. There is no dispute that liquid caustic soda at the relevant period was not a canalised item and the appellant claimed that he was also entitled to the exemption in the matter of duty on the import of caustic soda as granted to the State Chemicals and Pharmaceuticals Corporation. The appellant asserted that it was .....

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..... of the goods by paying duty at the rate of 10% and it sold the same at the aforesaid price. The appellant had also furnished Bank Guarantee to the satisfaction of the Collector of Customs, Bombay for the difference of duty between 10% and 92%. 4. After hearing learned Counsel for the parties and having regard to the special facts and circumstances of the case we are of the opinion that the app .....

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