1980 (8) TMI 86

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....e Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts palmoleins falling within Chapter 15 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India from the whole of the duty of customs leviable thereon which is specified in the said First Schedule." 2. Thereafter, on 11th January, 1978, the petitioner's orders were confirmed by the brokers. On 18th February, 1979, there was a shipment of a stated quantity, which need not concern us. The ship actually arrived on 22nd February, 1979. On 1st March, 1979 the following notification came to be issued : Government of India Ministry of Finance (Department of Revenue) Notification No. 42/F. No. Cus (Bud)/79 ....

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....refund is prayed for. 4. It is now argued before me that because the vires of the notification dated 1st March, 1979, is involved, the writ petitioner has approached this court directly without exhausting the other remedies of appeal and revision to the Central Board of Revenue. On this basis it is contended (1) under Section 15 of the Customs Act, import would mean when the ship arrives at the territorial waters of India. Therefore, this notification dated Ist March, 1979 cannot have retrospective effect; and (2) the power to grant exemption is under Section 25 of the Act. That cannot be used for the purpose of levying duty as is sought to be done under the impugned notification dated 1st March, 1979. As against this learned Counsel for t....