9911796707
TMI Blog2002 (11) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... toconers' imported by the Petitioners can be denied benefit of exemption Notification No. 71/87, dated 1st March, 1987 as amended from time to time. The said exemption notification granted partial exemption from basic customs duty and total exemption from payment of additional duty to the Autoconers. There is no dispute about the payment of auxiliary of 5% on the imported Autoconers. Thus the only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its powers under Section 28A of the Customs Act, 1962 had issued a Notification No. 12/99, dated 5th February, 1999 thereby directing that the 11 textile mills named therein, will not be required to pay basic customs duty and additional duty in excess of the rate prescribed under Notification No. 71/87, on the Autoconers imported during the period from 21st April 1989 to 31st January 1990. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not pointed out as to why the benefit of exemption Notification No. 71/86 has been granted to the 11 textile mills to the exclusion of other importers who had imported Autoconers during the same period. Mr. Rana, learned Senior Counsel appearing on behalf of the Respondents, fairly stated that it will be difficult to sustain the action of the Respondents in granting the benefit of the Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possible at any rate within eight weeks from the date of receipt of the application from the Petitioners. The Respondents shall grant the benefit of Notification No. 12/99 to the Petitioners, only if the Petitioners have complied with the conditions set out in Notification No. 71/87 as amended by Notification No. 63/89 and only if the import of Autoconers is during the period 21st April, 1989 to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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