9911796707
TMI Blog1987 (11) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred by the Collector of Customs against the judgment, dated September 20, 1982 delivered by Mr. Justice Bharucha in Miscellaneous Petition No. 959 of 1979 striking down the assessment order, dated March 27, 1979 and directing the appellants to refund amount of Rs. 2,78,792.25 collected by the appellants after deducting the amount of countervailing duty of Rs. 38,107.86 together with interest o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty at London to import 350 metric tons of refined bleached and deodorised palmoleine. The vessel entered territorial waters of India on January 18, 1979. On March 1, 1979, the Central Government published Notification No. 42 levying basic Customs duty on the import of palmoleine at the rate of 12.5% ad valorem. The countervailing duty in existence prior to the date of notification in respect of im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 979 when basic Customs duty was not payable in palmoleine, it was not permissible for the Department to levy the basic Customs duty merely because notification was issued on March 1, 1979. The contention raised by the respondents was accepted by the learned Single Judge and the order of assessment was struck down and the order is under challenge. Mr. Sethna, learned Counsel appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , no basic duty of Customs would be leviable thereon even if such exemption were withdrawn under Section 25(1) of the Customs Act before the goods are released for home consumption. Even if such goods were not exempt from the levy of countervailing duty under Section 2A of the Tariff Act, or additional duty under Section 3 of the Customs Tariff Act, they would still be treated as goods wholly exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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