2002 (3) TMI 56

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....uty on the importation of PBSY cotton seed oil at the rate of 60 per cent ad valorem and the additional duty. Under Section 25 of the Customs Tariff Act, the Central Government has been given power to grant exemption from payment of duty if it is satisfied that it is necessary in the public interest so to do. In exercise of this power, the Central Government issued two notifications dated 1st Apri....

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.... case did not find favour with the contentions of the petitioners on both counts and held that neither grant of exemption in favour of public undertaking (STC) in that case .was discriminatory nor was there any violation of Article 19(1)(g) of the Constitution of India. Relying upon the decision of the Supreme Court in the case of Shree Meenakshi Mills Ltd. v. Union of India reported in AIR 1974 S....

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....on has also a rational connection with the distinction made between the STC and the petitioners. While the STC is under the control of the Government the petitioners are not. This is why the benefit of the reduction of duty is given to the STC alone and not to the petitioners. Moreover, while the cost of the import by the STC is known to the Government, the cost of the imports by the petitioners i....