JAIN EXPORTS PVT LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The correctness of the order of the High Court of Delhi dismissing the writ petition filed by the appellants before it is under challenge.

(2.) The appellants imported liquid caustic soda in bulk, on which Customs, auxiliary and countervailing duty was payable at the aggregate rate of 92.5 per cent. The State Chemicals and Pharmaceuticals Corporations of India Ltd. (the 3rd respondents) also imported caustic soda but were required to pay duty thereon only at the rate of 10 per cent because off an exemption granted to them in the public interest under the terms of S.25(2)of the Customs Act. The writ petition was filed by the appellants on the ground that there was discrimination; the appellants were also entitled to the exemption granted to 3rd respondents. The writ petition prayed for the grant of such exemption; and, in the alternative, that the exemption in favour of the 3rd respondents should be declared null and void.

(3.) It is not now in dispute that the case would stand covered by the judgment of this Court in M. Jhangir Bhatusha v. Union of India, (1989) 2 Suppl. SCC 201, but for the appellant's argument that there were special or peculiar circumstances which created an equity in its favour.