https://www.taxtmi.com/caselaws?id=45441 The dominant issue was whether the executive validly curtailed, under s.25 of the Customs Act, an existing exemption notification by reducing exemption to 25% for a specified period on the ground of "public interest." The SC held that the purported public interest was not substantiated: the import licence and export obligation limited use of the raw materials to specialized goods supplyable only to specified public sector purchasers, negating any realistic scope for misuse, and the Government relied on irrelevant considerations without addressing relevant factors governing the exemption. The amended notification reducing exemption was quashed, and the earlier exemption notification (as modified) was directed to operate for its full term; duty was payable only accordingly, and the appeal was allowed. en-us Tue, 11 Apr 2000 00:00:00 +0530 Sun, 04 Jan 2026 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45441 The dominant issue was whether the executive validly curtailed, under s.25 of the Customs Act, an existing exemption notification by reducing exemption to 25% for a specified period on the ground of "public interest." The SC held that the purported public interest was not substantiated: the import licence and export obligation limited use of the raw materials to specialized goods supplyable only to specified public sector purchasers, negating any realistic scope for misuse, and the Government relied on irrelevant considerations without addressing relevant factors governing the exemption. The amended notification reducing exemption was quashed, and the earlier exemption notification (as modified) was directed to operate for its full term; duty was payable only accordingly, and the appeal was allowed. Case-Laws Customs Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45441