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TMI Blog1986 (7) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of custom duty and additional duty in respect of import of stainless/steel ingots/billets and the complaint is based upon the advantage conferred by notification dated July 15, 1977 exempting the import from payment of custom duty. it is not necessary to set out the facts in detail as by mentioning only a few dates, it would be clear that the claim of the petitioners is entirely unsustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teel Ingots/billets. The price was determined by the contract. The quota-holder entered into an agreement with the petitioners and the petitioners opened letter of credit on December 30, 1981. The goods were shipped on February 7, 1982 by the foreign vendors and the goods arrived in Bombay on April, 13, 1982. The petitioners were directed to pay custom duty as well as additional duty and the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawal of exemption need not detain me for a moment. Whether the Central Government could have withdrawn the notification or not need not be examined at all in the present case in view of the fact that on the date when the ship reached the Bombay Port, exemption was not available and the goods were liable to duty. In these circumstances, the claim of the petitioners is without any merit and the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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