1991 (9) TMI 95

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....ion made under Article 226 of the Constitution seeking exemption under Section 25(2) of the Customs Act on the import of Caustic Soda, as granted to another importer namely, the State Chemicals and Pharmaceuticals Corporation of India Ltd. 2. The State Chemicals and Pharmaceuticals Corporation imported caustic soda under the Import Licence, duty on caustic soda was payable at the rate of 92%. T....

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....f India in the matter of payment of duty on the import of caustic soda and in the alternative the appellant claimed relief for quashing the notification granting exemption in favour of the respondent-Corporation. The High Court dismissed the writ petition. Hence this appeal. 3. During the pendency of the writ petition, no counter-affidavit was filed on behalf of the Union of India. Even before ....

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....tances of the case and specially the fact that no affidavit has been filed on behalf of the Union of India, we are of the opinion that the appellant is entitled to the same treatment as was granted to the State Chemicals and Pharmaceuticals Corporation of India in the matter relating to payment of duty on the import of caustic soda. We, accordingly, allow the appeal, set aside the order of the Hig....