AMRIT NAHTA Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS Special Appeal is filed against the judgment of learned Single Judge dated 12. 09. 1995 by which the writ petition filed by the original petitioner, whose legal representatives are the present appellants, was dismissed.

(2.) THE facts, relevant for the present purposes, are that on 20. 07. 1982 the Central Govt. in exercise of its powers under Section 25 of the Customs Act, 1962 had notified certain exemptions/concessions in Custom Duty payable on import of motor vehicle by a handicapped person which has been specially adapted for his use, in pursuance of which the petitioner made an application for grant of exemption certificate before the competent authority on 19/20. 10. 1982. According to the petitioner, his left arm was permanently disabled having suffered paralysis. On 9. 12. 82, a querry was directed to the petitioner concerning his income, which was replied on 18. 12. 82, however, the application was returned vide letter dated 31. 5. 1983 with an advise to apply afresh in pursuance of the new exemption scheme announced by the Govt. of India, referred to in the petition as the second scheme. THE petitioner having come to know that in like circumstances High Court of Delhi has directed and the Central Govt. has agreed to consider the applications, which have been received by it on or before 28th Dec. , 1982, and the petitioner falling in he same category also filed this writ petition before this Court.

(3.) LEARNED Single Judge has not found merit in this petition and has rejected the writ petition.