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Showing contexts for: pre ban commitment in H. Jahangir Bhatusha vs Union Of India (Uoi) And Anr. on 14 November, 1979Matching Fragments
3. It is against the above background that we have to understand the powers exercised by the Central Government from time to time under Section 25(1) and Section 25(2) of the Customs Act in regard to the customs duty payable on these commodities. The Customs Tariff Act, 1975, Schedule I, Section 1, Entry 15.07 imposed a duty on these commodities at 60% on the value of the goods to be imported. On 1st July, 1977, however, the Government ordered under Section 25(1) of the Customs Act, a total exemption of these commodities from the payment of customs duty on imports. Thus for some time these commodities were imported totally without payment of duty. The reason was obvious. For some time there has been a shortage of vanaspathi in the country and edible oils had to be imported from abroad to help manufacture of vanaspathi at a cheaper rate by reducing the level of prices of the edible oils inside the country. This policy of total exemption was modified on 1st March, 1979 when the Government ordered that the exemption from payment of customs duty on these articles shall be confined to the difference between the duty of 60% and the duty of 12 1/2%. All imports of these commodities were, therefore, liable to the payment of duty at 12 1/2%,. .Since the canalisation of the import of these commodities bad already vested the monopoly of these imports in the S.T.C. from 2nd December, 1978, this modification in the exemption really concerned the imports to be made by the S.T.C. It was only incidental that the modification also affected stray persons like the petitioners, who adventitiously happened to import these commodities after the ban of 2nd December, 1978 because of the concession given to them by the Government honouring their pre-ban commitments. No complaint was made by any one against this notification.