AMANI UDYOG Vs. UNION OF INDIA

JUDGEMENT

(1.) The present Rule was issued on January 25,1984 and an interim order was passed to the extent.

(2.) The writ petitioners have prayed in the main writ petition for issuance of a writ of mandamus commanding the respondents not to levy and/or demand any additional duty of customs under Section 3 of the Customs Tariff Act in pursuance of the Notification No. 228/76-Cus., dated 2nd August, 1976, as amended in respect of the goods imported by the petitioners and directing the respondents to clear and/or release the goods after realising the customs duty only.

(3.) It is the main contention of the writ petitioners that they have imported plastic film and such items are not covered by the notification in question and as such they are entitled to the benefits of exemption and are not liable to pay additional customs duty.