1989 (8) TMI 87

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....rther reduced by certain decisions of the Kerala High Court and by the learned Single Judge of this Court as also by the Supreme Court, on account of which nothing survives in the petition. This pertains to the import of defective M.S. Sheets, the import of which is for home consumption. The goods were imported some time in 1982 by the petitioner when the indent was placed on 20-12-1982 and bill o....

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....dia & Ors., 1984 (16) E.L.T. 47 when the said High Court negatived this contention making it clear that the effect of the subsequent Notification does not affect the foundation, namely that the exemption and the 30% is restricted only to the basic excise duty, but would not cover in any manner the other items like auxiliary duty and C.V. duty and which in turn would be that the importer would be l....

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....s apparent on the plain reading of both these decisions in the context of all these items. 3. Consequently, therefore, nothing survives in this petition and the same deserves to be dismissed. 4. At the time of admission certain stipulations were prescribed before the petitioner was allowed to clear these items, such as he has to pay his duty at 30% ad valorem and has to furnish bank guarante....