CAPSTAN ENGINEERING WORKS Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD. Petitioners are a partnership firm registered under the Partnership Act, 1932. The petitioners are also registered as a Small Scale Industrial Unit with the Director of Industries, Maharashtra State and Bearing Registration No. 11-07-03298-PMT-SSI. The petitioners have filed the petition and amongst others prayed for the following reliefs:-" to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction declaring that the petitioner is entitled to continue to avail itself of the benefit accruing to it under the Notification bearing No. 216/88 dated 7th July, 1988, of having to pay a concessional rate of duty on the Jumbo Rolls of colour photographic papers which it imports. "

(2.) THE petitioners have also prayed that the Notification bearing No. 216/88 dated 7th July, 1988 be declared as illegal and ultra vires and claimed directions against the respondent Nos. 1 and 2 to allow them to clear the Jumbo Rolls of colour photographic papers which the petitioners had imported on the payment of concessional rate of duty.

(3.) THE notification, which is the subject-matter of challenge in this petition, reads as under:--" customs Notification No. 216/88, dated 7th July, 1988.-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts jumbo rolls of graphic art films and jumbo rolls of photographic colour paper, of width I metre or more and of length 600 metres or more, falling within Chapter 37 of the First Schedule to the Customs Tariff Act, 1973 (51 of the 1975), when imported into India, from so much of that portion of the duty of customs leviable thereon under the said first schedule as in excess of the amongst calculated at the rate of 60 per cent ad valorem, subject to the following conditions:--