1991 (2) TMI 121

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.... of presentation of the Bills of Entry on 17-2-1987 the Customs Authorities claimed that the said pulses were liable to duty @ 25% by virtue of a Notification bearing No. 40/87-Cus., dated 4-2-1987 (hereinafter referred to as the said Notification). The said Notification amended an earlier Notification bearing No. 129/76-Cus., dated 2-8-1976 by which pulses of the type imported by the petitioner were completely exempted from Customs duty. Upon so being intimated by the Customs Authorities, the petitioner cleared the consignment of said pulses after payment of duty at 25% aggregating to Rs. 2,48,271.71 on 19-2-1987. As the petitioner entertained some doubts regarding the chargeability of the duty such payment of duty was made under protest. ....

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....ade available to the public on 18-2-1987. The Madras High Court's order further granted relief to importers who had filed their Bills of Entry prior to 18-2-1987 by holding that the said notification became effective only from 18-2-1987 onwards. 6. By a letter dated 11-7-1989 the Shipping Company which dealt with the vessel on which the said consignment of pulses arrived in Calcutta, informed the petitioner that the vessel had arrived at the Sandheads on 16-2-1987 and in the Calcutta Dock on 17-2-1987. 7. The writ petition was moved on 17-2-1990. Directions were obtained by the respondents to file an affidavit on 13-3-1990. No affidavit has been used by the respondents till today. Therefore, the allegations contained in the writ petition ....