1993 (9) TMI 132

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.... and copies whereof are annexed at Annexure I of the Writ Petition are goods falling under Heading 15.14/17, Chapter 15, Section III of the First Schedule to the Customs Tariff Act, 1975 auxiliary duty of 20% ad valorem. Admittedly, before the goods arrived in India on 7-9-1981, the Petitioners filed Writ Petition before this Court, with the prayer that the Petitioners' goods be clear on 60% duty plus auxiliary duty, instead of 125% auxiliary duty. On 9-9-1981, the Division Bench of this Court passed the following order : 9-9-81 "Present : Mr. S.S. Ray, Senior Advocate, with Mr. Rajiv Dutta for the Petitioner. C.W. 2074/81  Rule D.B. to be heard along with  Civil Writ No. 1961 of 1981. C. M/3896/81 Notic....

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....nment, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed and falling within Chapter 15 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the rate specified in the corresponding entry in column (3) of the said Table : Provided that nothing contained in this Notification shall affect any exemption, granted under any other notification of the Government of India for the time being in force, from the duty of customs specified in the said First Schedule in respect of any o....

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....pearing for the Union of India submitted that the Respondents were justified in increasing the rate of duty in the larger public interest and after the notification came into force on 24th September, 1981, the Petitioners are under obligation to pay the duty at the rate of 125%. It may be pertinent to mention that the goods were admittedly cleared after the notification came into force. 4.Mr. Dutta also submitted that goods entered the territorial waters of India before the notification came in force and they are under an obligation to pay duty which is leviable on that date when the goods entered the territorial waters. 5.Mr. Madan Lokur, learned Counsel for the Union of India submitted that this controversy stands fully concluded by....