HYDRANAUTICS MEMBRANES INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Mr. Shah waives service of rule on behalf of the respondents. Heard Mr. Joshi and Mr. Mehta. Mr. Joshi states that he would like to file a petition challenging the duty on water filters/purifiers inasmuch it is the obligation of the State and the Union of India to provide potable water. He further submitted that Article 21 is much wider. It is for the State to provide bare necessities of life. He submitted that pure drinking water is essential to existence of life, and if drinking water is not safe it would cause danger to the Society. He further submitted that people are purchasing water purifiers/filters only because the Government has failed to provide pure drinking water. He further submitted that the Union of India should not levy duty on such life-sustaining products. We appreciate his gesture. We cannot decide these questions in this petition because he will have to approach the appropriate Court by filing an appropriate petition.

(2.) So far as the present case is concerned, we have learned advocates appearing for the parties. It is stated before us that the appeal preferred before Commissioner (Appeals), Central Excise & Customs, Baroda has been dismissed for non-compliance of provisions of Section 35F of the Customs Act, of pre-deposit of the amount. Without expressing any opinion on the merits of this case, looking to the peculiar facts and circumstances of this case, we quash and set aside the order dated 30-9-1999 dismissing the appeal for non-compliance of provisions of Section 35F of the Act. We restore the appeal to the file of Commissioner (Appeal), Central Excise & Customs, Baroda and we direct the Commissioner (Appeals), Central Excise & Customs, Baroda to decide the appeal on merits without insisting for pre-payment within a period of eight weeks from the date of receipt of the writ.

(3.) This petition stands allowed accordingly. Rule made absolute accordingly. No order as to costs.