2009 (8) TMI 76

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....LO, J.]. - The petitioner is a partnership firm whose partners are national and citizen of India. The petitioner are manufacturers of Gems and Jewellery. It is the case of the petitioners that the action of the respondents in denying to them the benefits of exemption Notification No.159/86 dated 1st March, 1986 is arbitrary. It is set out that the exemption notification grants exemptions to variou....

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.... added three type of pots and at the same time retaining item as Sr. No.68 - Steel Pots, and Steel Counter Pins which is clearly indicative of the fact that there is a distinction between these goods namely (1) Bottom Pressed Pots (2) Top Pots and (3) Pots for bottom and top to work on fancy cut stones over and above steel pots. Since the additional three items are not mentioned in the Custom Noti....

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....stoms shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 or any other law for the time being in force, on goods imported into, or exported from India. Section 25 thereafter confers a power on the Government if it is satisfied in the public interest to exempt generally either absolutely or subject to such conditions as may be specified in the notification goods of ....

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....of such duty. 5. When there be two Acts, may be both Special Acts what has first to be examined is the field that they cover. Duty is payable pursuant to the Customs Act. The Import and Export Control Act regulates the import or export of goods. In so far levy of customs duty is concerned, the Customs Act is the Special Act. The issue whether any goods can be imported or exported has nothing to....