1993 (6) TMI 78

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..... he course of the business, the petitioners imported two consignments of Cashmilon Brand Acrylic fibre. The customs duty is leviable on the imported item under Heading 56.01/04 of the First Schedule to the Customs Tariff Act, 1975. The rate of duty payable in respect of items covered by Entry 56.01 /04 is 140%. By notification dated March 1, 1983 issued by the Central Government in exercise of powe .....

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..... 2. The petitioners claim that in view of the notification, the consignments imported are liable to a maximum duty of customs upto the extent of 100% ad valorem. The claim was not accepted by the Customs authorities and that gave rise to the filing of the present petition under Article 226 of the Constitution of India. Though the petition raises other contentions, Shri Dharmadhikari, learned counse .....

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..... rent and distinct categories and the advantage conferred on the manufacturers of indigenous goods cannot be claimed on equal basis by the importer of the goods. In our judgment, the petitioners are not entitled to any relief and the petition must fail. 3. Accordingly, rule is discharged with costs. The respondents are at liberty to enforce the Bank guarantee forthwith along with interest as per .....

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