1979 (7) TMI 110

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....firm and was used till December 1970, by all the partners of the firm. It is the claim of the petitioner that he was exclusively using the car from January 1971 onwards. The petitioner claims that by an agreement dated 25th December 1971, the petitioner retired from the partnership concern and his retirement was to be effective from December 31,1971. The petitioner claims that under this agreement the car was allotted to the share of the petitioner. The petitioner further claims that in fact he used the car from January 1972 onwards and paid the repair bills sometime in February 1972. The car was transferred in favour of the petitioner on May 2,1972. The retirement of the petitioner from the partnership concern was published in the Governme....

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....ted 15th April 1974. The petitioner has filed this proceeding under Article 226 of the Constitution to challenge the validity and legality of the imposition of customs duty. 2. Mr. Rana, the learned Counsel appearing in support of the petition contended that the Customs Authorities were in error in depriving the petitioner of the advantage of the notification. Mr. Rana submitted that the petitioner was a partner in a firm till December 31,1971 and the car was transferred in the name of the petitioner as an owner by an agreement of retirement. The petitioner has not produced the agreement of retirement but has relied upon the notification published in the Government Gazette and contended that he retired from the partnership from 31st Dece....