9911796707
TMI Blog2002 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... draw back and the petitioners have been discriminated without any justification. 2.Since the issue raised in all these petitions are similar, they were heard together. For the sake of convenience, we have set out hereinbelow the facts in Writ Petition No. 3086 of 1988 and the decision in this petition will apply to the other two petitions. 3.The petitioners are engaged in the manufacture of Castor Oil Medicinal B.P. ('said goods' for short) and also export it. In the year 1977, Item 1204(b) was introduced to the schedule to the Customs and Central Excise Draw Back Rules, 1971, wherein drugs, drugs intermediary and pharmaceuticals (liquids and drops) were made eligible for duty draw back. Caster Oil Medicinal B.P. was not specifically c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k. Thereupon, the respondents in the case of (1) M/s. Premji Haridas and Co., Bombay (2) M/s. Mulji Devshi and Co., Bombay (3) M/s. Jamnadas Madhavji and Co., Bombay (4) M/s. Hindustan Lever Ltd., Bombay and (5) M/s. Agrawal Industries, Hyderabad granted duty drawn, but in the case of the petitioners, the respondents declined to grant duty draw back for the exports effected during the period from 1st June, 1977 to 19th September, 1980 without assigning any reasons. Challenging these stereo type orders dated 6th February, 1986, 28th August, 1986, 3rd September, 1986 (Exhibit - 'C', 'F' and 'G' to the petition) the present petition has been filed. 6.When all these petitions were taken up for final hearing, learned Counsel appearing on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Government which is not forthcoming. In the absence of any special circumstances, it was not open to the respondents to grant duty draw back to some exporters and deny the same to others, when all the exporters are similarly situated. The impugned action is clearly arbitrary and discriminatory. It cannot stand to the scrutiny of Article 14 of the Constitution of India, as such liable to be quashed and set aside. In spite of the opportunity granted, the respondents have not been able to establish any cogent reasons for denying the duty draw back to the petitioners. Admittedly, the draw back procedure has been evolved by the Government to promote export and from the letter dated 5th August, 1986 issued by the Basic Chemicals, Pharmace ..... X X X X Extracts X X X X X X X X Extracts X X X X
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