KHANDELWAL METAL AND ENGINEER Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Judgment of the court was delivered by -

(2.) THIS is a group of Civil and special leave petitions arising out of a judgment dated 19/10/1982 delivered by a division bench of the High court of Delhi in a batch of Writ Petition filed under Article 226 of the Constitution. Those Writ Petition having been dismissed by the High court, the writ petitioners have filed these appeals and special leave petitions.

(3.) S. 2 of the Customs Tariff Act, 1975 says that the rates at which duties of customs shall be levied under the Customs Act, 1962 are specified in the First and Second Schedules of the Tariff Act. Section 3 of the Tariff Act deals with the levy of "additional duty equal to excise duty". Ss. (1) of S. 3 and the Explanation to that section, which are relevant for our purpose, read thus: