AUTOMETERS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ petition, the petitioner a company incorporated under the Indian Companies Act, seeks to get an order of refund of part of the amount paid by it as additional customs duty.

(2.) The petitioner imported copper tubes which were used as raw material in the manufacture of Oil and Temperature Gauges, which are being manufactured by the petitioner company. It is stated in the petition, and as is established by annexure P-1 to the writ petition, these copper alloy capillary tubes were imported into India by the petitioner, and they landed in India between 24th September, 1984 and 9th January, 1985, and additional customs duty was paid thereon at the rate of 28%. This duty was paid on account of tariff entry 26(A).

(3.) It is the case of the petitioner that a notification was published with reference to item No. 26(A) on 17th September, 1984, that is to say a few days before the goods relating to which the additional customs duty was paid, landed in India, and was charged customs duty. This notification reads as under :-