2002 (3) TMI 66

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....therefore taken up for discussion together and disposed of by this common order. 2. In order to appreciate the controversy, we may take up the facts of CWP No. 3917/82. 3. The question for consideration in this petition relates to the challenge of Notification No. 232-Cus., dated 21st October, 1982 which purports to amend the fixed time Notification No. 86-Cus., dated 23rd April, 1980 as ame....

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....tions though the notifications are of different dates but the question involved is same, namely, exemption of duty of customs announced by one notification is reduced by another notification. 6. The question that falls for consideration is as to whether it was permissible for the respondents to withdraw the Notification dated 5th June, 1982 and issue subsequent Notification dated 21st October, ....