1990 (9) TMI 75

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....er Article 226 of the Constitution of India, the petitioner Company is challenging notice of demand dated April 20, 1979 served by the Superintendent of Customs and Central Excise, Century Rayon Range, Shahad, Dist. Thane. The facts giving rise to service of this notice are not in dispute and are required to be briefly stated to appreciate the grievance of the petitioner Company. 2. The petitio....

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....of the Customs Tariff Act, 1975. The notification was amended on April 27, 1978, but the amendment does not take away the exemption granted earlier. In view of the exemption notification at the time of import the Company did not pay any customs duty or additional duty. 3. The Company cleared a part of the imported material between March 1, 1979 and April 20, 1979 from the bonded warehouse. The ....

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....the petitioners, submitted that the demand notice issued by the Superintendent is entirely illegal and the assumption of the Superintendent that the wood pulp was imported only on the date when it was cleared from the customs bonded warehouse is incorrect. The submission is correct and deserves acceptance. It is not in dispute that the wood pulp was imported by the Company between February 1978 an....