1993 (6) TMI 64

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..... ule to the Customs Tariff Act, 1975. The Central Government had issued notification dated January 1, 1981 in exercise of powers conferred under sub-section (1) of Section 25 of the Customs Act granting total exemption in respect of import of ferro nickel. The petitioners had booked purchase order on December 14, 1982 and the ship carrying the imported cargo entered territorial waters on March 22, .....

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..... s not accepted and that gave rise to the filing of the present petition under Article 226 of the Constitution of India. The petition was admitted and the petitioners were permitted to clear the goods without payment of any duty but on executing the bond and furnishing Bank guarantee for the amount of duty claimed by the Collector. 3. Shri Bansal, learned counsel appearing on behalf of the petiti .....

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