UNION OF INDIA Vs. SHANKARLAL HARILAL SHAH

JUDGEMENT

(1.) THIS is an Appeal from the decision of the learned Single Judge granting reliefs to the petitioner following decision of Division Bench in Jain Sudh Vanaspati Ltd. v. S. R. Patankar, [1988 (33) E. L. T. 77]

(2.) MR. Devdhar on behalf of the appellants has argued that since the Division Bench had applied the decision of the Full Bench of this Court in Apar Pvt. Ltd. v. The Union of India [1985 (22)E. L. T. 644] it would be appropriate to apply the decision of the Full Bench. He has submitted that the present case was not a case where the goods were totally exempt from the levy of the duty which came to be imposed in the interegnum between the first bringing of the goods within the territorial waters and second entry after the ship had once left Bombay.

(3.) OUR attention is drawn to the second hear-note. However, the reasoning or ratio is to be found in paragraph 41 of the Judgment in Apart Pvt. Ltd. case and the subsequent Division Judgment in gin Vanaspati Ltd. case has applied the reasoning correctly. That very ratio of the Division bench has been followed by the learned Single Judge. We find no substance in the Appeal and hence the appeal is directed to stand dismissed.