INDIAN TOOL MANUFACTURERS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners had imported the goods i. e. alloy steel described in Item 4 mentioned in notification Exhibit A dated 28-2-1982. That notification was repealed on 20-8-1982. In respect of goods imported during the period between 28-2-1982 and 20-8-1982 authorities sought to levy auxiliary duty. The petitioners protested against the same. Interim relief permitting the petitioners to release the goods on furnishing Bank Guarantee was granted.

(2.) THE question involved in this Writ Petition is similar to the one considered by the Full Bench of this Court in Apar Private Limited and Others v. Union of India and Others, 1985 (22) E. L. T. 644.

(3.) IN the light of the principle laid down therein, the exemption from duty enjoyed by the goods imported by the petitioners during the period of operation of Notification dated 20-2-1982, cannot be disturbed or deprived of by operation of later Notification. The said principle has equal application in relation to auxiliary duty. In that view of the matter, the claim of the petitioners not to be burdened by duty cast on the basis of Notification dated 28-2-1982 is justified. It has only to be allowed.