PATEL ALUMINIUM PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE appeals involve similar facts and the same point of law. The learned Single Judge delivered a judgment in Writ Petition No. 1639 of 1989 and followed the judgment in the other three writ petitions. We can, therefore, dispose of all the four appeals by a common judgment.

(2.) THE facts that we set out relate to the first appeal. The Appellants use aluminium ingots for the manufacture of aluminium extruded shapes and sections and other aluminium articles. The aluminium ingots are purchased by the Appellants from the local market and are also imported from abroad.

(3.) ON 2nd December 1980, a notification was issued under the provisions of Sections 25(2) of the Customs Act relating to 30,639 tons of aluminium ingots which were being imported by the Minerals and Metals Trading Corporation India (MMTC). The text of the notification is as follows : -