9911796707
TMI Blog1994 (3) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ia). In view of the judgment, the petitioners are not entitled to any relief. 2. Mr. Mehta, learned counsel appearing on behalf of the petitioners, submitted that the concluded contract to import the consignment was entered into on June 11, 1984 and the letter of credit was opened on July 11, 1984. The consignment arrived by Air on August 18, 1984 and the Bill of Entry for home consumption was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Single Judge reported in 1990 (50) E.L.T. 342 (Swati Chemicals v. Collector of Customs). Mr. Mehta submitted that the learned Single Judge held that the notification in issue was not properly published and therefore the applicability of the notification by the Department cannot be sustained. It is not possible to accept the submission of the learned counsel. 3. The publication o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (Kashmiri Lal and Others v. State of Punjab and Another) by Mr. Vyas, learned counsel appearing for the Department, is very appropriate. We are unable to share the view taken by the learned Singe Judge of this Court in the case of Swati Chemicals. The learned Single Judge drew support from the decision of Single Judge of the Madras High Court which is reported in 1984 (18) E.L.T. 152. We are als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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