JAIN EXPORTS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The short question which falls for determination in this petition filed under Article 226 of the Constitution of India is about the validity of an exemption notification dated September 20, 1979 issued by the Government of India, Ministry of Finance, Department to Revenue, in exercise of powers conferred by sub-section (2) of Section 25 of the Customs Act. The Order recites that in the light of shortage of caustic soda within the country, it has been decided to import 10,000 tonnes of caustic soda to make good the shortage in the local production. It further recites that since the landed cost of the imported product, after payment of full customs duty, would make the imported goods costlier than the price at which the indigenously produced caustic soda is being sold, it was felt necessary to extend exemption from customs duty on the imported caustic soda. Accordingly, the Central Government exempted import of 10,000 tonnes of caustic soda, to be imported through the State Chemicals and Pharmaceuticals Corporation of India Ltd. from the whole of the customs duty and the auxiliary duty of customs leviable under sub-section (1) of Section 31 of the Fiance Act.

(2.) The Petitioner No. 1 is a Private Limited Company, and is a registered Exports House carrying on business of importing and exporting various commodities, including soda. The petitioners claim that the exemption granted to State Chemicals and Pharmaceuticals Corporation of India Ltd. is in violation of provisions of Section 25of the Customs Act. Section 25 of the Customs Act reads as under :

(3.) The exemption notification is dated September 20, 1979, and the petition is filed in this Court on December 7, 1979. The relief sought by Shri Vahanvati is that the advantage of the exemption should be made available to all the importers of caustic soda. It is not possible to grant such relief, because it is not possible for this Court to decide for what period the exemption should be made available to all the importers of caustic soda and in respect of what quantity. In case this Court grants relief of such a vague nature, it would lead to chaos and therefore the relief of exemption from payment of duty to the importers of caustic soda is not possible.