9911796707
TMI Blog2003 (3) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... e Writ, order or direction declaring that the Petitioner is entitled to continue to avai1 itself of the benefit accruing to it under the Notification bearing No. 216/88, dated 7th July, 1988, of having to pay a concessional rate of duty on the Jumbo Rolls of colour photographic papers which it imports." 2.The Petitioners have also prayed that the notification bearing No. 216/8, dated 7th July, 1988 be declared as illegal and ultra vires and claimed directions against the Respondent Nos. 1 and 2 to allow them to clear the Jumbo Rolls of colour photographic papers which the Petitioners had imported on the payment of concessional rate of duty. 3.The notification, which is the subject matter of challenge in this petition, reads as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not holders of licence under IDR Act, 1951. The Petitioners were regularly importing from Germany Jumbo Rolls of photographic colour for their use and consumption in their laboratory. However, Petitioners did not have the facility of slitting and confectioning. The Petitioner used to get the said work executed through the Respondent No. 3 i.e. the New India Industries Limited and the Petitioners used to claim benefits of concessional rate of duty under Notification No. 179/84-Cus., dated 12-6-1984 which was in force up to and inclusive of 30th June, 1985. The said notification came to be amended by another notification bearing No. 206/85 - Customs by which the period of validity of the Notification No. 179/84 was extended up to 30th J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of photo-sensitized material from Jumbo Rolls" in the Ministry of Industries exemption notification dated 16th February, 1973. A separate notification is being issued in this regard. Consequently, all industrial undertakings,2. including those in the small scale, intending to taking up the above mentioned activity will require an Industrial Licence under the provisions of the Industries (Development and Regulation) Act, 1951. The existing Industrial undertakings which3. are not having Industrial Licence but have taken the effective steps prior to the date of notification are required to obtain a C.O.B. Licence within a period of 6 months from the date of issue of the notification. All others will have to obtain an Industrial Licence for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the concessional rate of duty under the provisions of the aforesaid exemption notifications. The Petitioners, faced with the aforesaid situation by way of last attempt, challenged the vires of said Notification on the ground that the said Notification does not serve any public purpose as alleged in the impugned notification and that the conditions put therein; particularly condition No. 2 is unreasonable, as such liable to be struck down. 8.In answer to the petition, the Respondents filed their counter-affidavit and contend therein that the Government of India having noticed that in the past large number of Small Scale and Medium Scale Units like Petitioners have been using imported Jumbo Rolls films for making Photo-sensitised goods t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est. Admittedly, the Petitioners were not holding the industrial licence or C.O.B. licence. They did not apply for the same in spite of granting them adequate opportunity within the stipulated period, as such the Petitioners have hardly any case to make grievance in this behalf. 11.Mr. Kotwal, learned Counsel for the Petitioners sought to canvass an argument that the impugned Notification is wholly unreasonable inasmuch as the condition in the Notification that every importer must hold an industrial licence under the IDR Act, 1951 is wholly unworkable. According to him, because of the above condition there will be no importer who will be in a position to avail the benefit of the said notification. There is no merit in this contention, bec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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