9911796707
TMI Blog1983 (12) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ic soda to make good the shortage in the local production. It further recites that since the landed cost of the imported product, after payment of full customs duty, would make the imported goods costlier than the price at which the indigenously produced caustic soda is being sold, it was felt necessary to extend exemption from customs duty on the imported caustic soda. Accordingly, the Central Government exempted import of 10,000 tonnes of caustic soda, to be imported through the State Chemicals and Pharmaceuticals Corporation of India Ltd. from the whole of the customs duty and the auxiliary duty of customs leviable under sub-section (1) of Section 31 of the Finance Act. 2. The petitioner No. 1 is a Private Limited Company, and is a reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h that either of the two conditions were in existence while exercising the powers. Unfortunately, the Government has not cared to file any return in spite of pendency of this petition in this Court for over five years, and in spite of the fact that the hearing of the petition was once adjourned to give an opportunity to the Government to file the return. The submission of Shri Vahanvati that the exemption was granted without satisfaction of the Central Government that it is necessary in the public interest so to do cannot be accepted in the light of the contents of the order dated September 20, 1979. The order recites that there was shortage of caustic soda within the country and to overcome the shortage it was decided to import 10,000 tonn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or what period the exemption should be made available to all the importers of caustic soda and in respect of what quantity. In case this Court grants relief of such a vague nature, it would lead to chaos and therefore the relief of exemption from payment of duty to the importers of caustic soda is not possible. 4. Shri Vahanvati then submitted that as the exemption notification is not in compliance with the requirements of sub-section (2) of Section 25 of the Act, it should be struck down. I am not inclined to grant this relief in the present petition, because the exemption was granted to the State Chemicals and Pharmaceuticals Corporation in the year 1979 and the import was made in pursuance thereof immediately. Now, more than five years ..... X X X X Extracts X X X X X X X X Extracts X X X X
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