JAIN SHUDH VANASPATI LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners in this petition have prayed that they be permitted to clear the goods on payment of Customs duty at the- rate of 60% plus 20% auxiliary duty;

(2.) The petitioners entered into an agreement with Patel Holdings Private Limited, Singapore, whereby the petitioner-company agreed to purchase from the foreign supplier 14,000 M.T. of palm stearin. The petitioners had received an intimation on 5th September, 1981 that the said foreign supplier has shipped 3478.9871 M.T. of palm stearin, and the same is destined for the port of Kandla in the State of Gujarat on or about 14th September, 1981.

(3.) Admittedly, before the goods arrived in India on 12.9.81, the petitioners filed writ petition before this court, with the prayer that the petitioners' goods be clear on 60% duty plus auxiliary duty, instead of 125% duty plus auxiliary duty. On 16.9.1981, the Division Bench of this court passed the following order:- 16.9.81