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1 - 10 of 10 (0.27 seconds)The Customs Tariff Act, 1975
Section 3 in The Customs Tariff Act, 1975 [Entire Act]
Article 14 in Constitution of India [Constitution]
Section 159 in The Customs Act, 1962 [Entire Act]
Kasinka Trading And Another, Etc. Etc. vs Union Of India And Another on 18 October, 1994
In this case, however,
the law stated in Kasinka Trading & Anr. (supra) is
reiterated but there is no plea in the petition that the
formation of opinion as to public interest is based on no
material or was vitiated by malafides. In the present case,
the position is altogether different. Specific plea has
been raised that there is no basis for formation of the
opinion as to public interest calling for withdrawal or
modification of the exemption already granted. Therefore,
the principle stated in that case has no application to the
facts of the present case.
The Customs Act, 1962
Shrijee Sales Corporation & Another vs Union Of India on 20 December, 1996
This
decision is the same in Shrijee Sales Corporation & Anr.
(supra) wherein it was noticed that once public interest is
accepted as the superior equity which can override
individual equity, the principle would be applicable even in
cases where a period has been indicated for which period the
notification would remain in force and Government is
competent to resile from a promise. It was further noticed
therein that the Government can resile from a promise even
if there is no manifest public interest involved provided,
of course, that no one is put in any adverse situation which
cannot be rectified.
Union Of India & Ors. vs Indian Charge Chrome & Anr. on 25 August, 1999
The pattern of
the law imposing customs duties and the manner in which it
is operated to a certain extent exposes the citizens who are
liable to pay customs duties to the vagaries of executive
discretion. While Parliament has imposed duties by enacting
the Customs Act and the Customs Tariff Act, 1975, the
executive Government is given wide power by Section 25 of
the Customs Act to grant exemption from the levy of customs
duty. It is ordinarily assumed that while such wide power
is given to the Government, it will consider all relevant
aspects governing the question whether exemption should be
granted or not. Ms. Nisha Bagchi, learned counsel for
respondents, relied on Union of India v. Indian Charge
Chrome, 1999 (112) ELT 753 (S.C.).
Collector Of Central Excise vs R.M.D.C. Press Pvt. Ltd. on 21 March, 1996
Relying upon a decision in Collector of Central Excise
v. R.M.D.C. Press Pvt. Ltd., 1997 (92) ELT 29 (S.C.), it
was further submitted by the learned counsel for the
respondents that public interest should be presumed to exist
even when the judgment under appeal does not expressly refer
to public interest which moved the respondents to curtail
the period of exemption. When a specific contention had
been raised regarding non-existence of public interest in
curtailing the period of exemption, we fail to understand as
to how this decision can be of any assistance to the learned
counsel.
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