https://www.taxtmi.com/caselaws?id=41544 An exemption notification under Section 25(2) of the Customs Act was challenged on the basis that the statutory requirements of public interest and exceptional circumstances were not met. The notification recorded a shortage of caustic soda and the need to import a specified quantity at a viable price, which was treated as sufficient to show public interest. The complaint that the concession was confined to one corporation did not justify granting a vague, open-ended benefit to all importers without fixing the relevant period or quantity. In view of the lapse of time since the import and the absence of any practical benefit from striking down the notification, no effective writ relief was granted. en-us Thu, 01 Dec 1983 00:00:00 +0530 Fri, 04 Jun 2010 12:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41544 An exemption notification under Section 25(2) of the Customs Act was challenged on the basis that the statutory requirements of public interest and exceptional circumstances were not met. The notification recorded a shortage of caustic soda and the need to import a specified quantity at a viable price, which was treated as sufficient to show public interest. The complaint that the concession was confined to one corporation did not justify granting a vague, open-ended benefit to all importers without fixing the relevant period or quantity. In view of the lapse of time since the import and the absence of any practical benefit from striking down the notification, no effective writ relief was granted. Case-Laws Customs Thu, 01 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41544