JAIN SHUDH VANASPATI LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) . In these aforesaid petitions, common questions of law arise and we deem it appropriate to dispose of these petitions by a common judgment.

(2.) . The petitioners have challenged the legality and constitutionality of Notification No. 205 dated 16.10.1980 issued by the respondents purporting to nullify or supercede the earlier notification dated 15-3.1979 by virtue of which Polyvinyl Chloride resin (PVC) was exempted from the whole of the customs duty leviable on import into India and the said notification was in force till 31.8.1979. The said exemption was extended from 31.8.1979 to 31.8.1980 and thereafter again extended upto 31.3.1981 by another Notification No. 37 of 25.3.1980.

(3.) . In the writ petitions it is prayed that imposition of the said duty is without the authority of law and such levy is violative of the petitioners' rights as conferred under Article 19 (1)(g), 301 and 301A of the Constitution. It is mentioned in these petitions that imposition of the Customs Duty is violative of the petitioners' rights under Article 19(1)(g) of the Constitution. It is also mentioned that the public interest which had prompted the respondents to pass an exemption cannot acquire an altogether contrary dimension in the absence of any new, compelling and/or supervening circumstances.