1995 (7) TMI 70

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....ion of request for de-registration made by the petitioners to the Assistant Collector of Customs vide Order dated June 30, 1987 the present Writ Petition has been filed. 2.Facts giving rise to this Writ Petition, briefly, are as follows : 3.Petitioner No. 1 is a Company set up with the object of setting up special Plant for welded steep tubes in Nurpur, Gujarat which is a backward area. On A....

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....he Central Government increased the rate of duty of Project Imports. Petitioner thereafter got the contract registered almost after five months on 17th June, 1987. The said contract was registered on 17th June, 1987. On 18th June, 1987, petitioner in fact filed its Bill of Entry for home consumption in respect of the imported goods and the respondents carried out the assessment on June 22, 1987. T....

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....n the case of Tamil Nadu Newsprint Papers Limited v. Madras Customs & Ors. - [1988 (33) E.L.T. 22]. 5.On the facts and circumstances of the present case, it may be mentioned that petitioners' contract came to be registered on 17th June, 1987. In fact, we are informed, that the petitioners applied for registration, sometime in May 1987 knowing [fully] well that the Government had, in January 198....

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....i.e., almost five months after the Government increased rate of duty of Project Imports on January 1, 1987 and they applied for de-registration after assessment was carried out on their Bills of Entry for home consumption on 22nd June, 1987. The judgment in the case of Tamil Nadu Newsprint referred to by the learned counsel for the petitioners has been subsequently over-ruled by the decision of th....